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Sakshi Saini
Pág. 1 - 8
Women in India are still struggling for financial independence. Females in India accounted for 48%, but their participation in the workforce is 26% (The Hindu, 2018). A significant proportion of the female labour workforce is engaged in the unorganized s...
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Abdullah A. Aljughaiman, Abdulateif A. Almulhim and Abdulaziz S. Al Naim
This paper investigates the association between board of director (BOD) structures and CEO equity-based compensation (long-term incentive) for commercial banks (conventional and Islamic banks) in MENA countries. Specifically, we take board size and board...
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Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf and Mohammad Haroun Sharairi
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between aud...
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Rodgers Musamali, Bhavish Jugurnath, Jackson Maalu
Pág. 21 - 53
The broader objective of this paper was to carry out a policy and regulatory review of the framework supporting the fintech ecosystem in Kenya. In light of rapid innovations in fintech, it is at a nascent stage of development and characterized by a deart...
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Madiha Afzal
The Pakistani banking sectors facing numerous challenges because of poor internal audit quality. Internal audit quality has long been a source of contention. The current study examines the factors that affect internal audit quality in Pakistani commercia...
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Mahesa Deni Dwi Permana, Suzy Noviyanti
Pág. 1655 - 1662
The object of this research is manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The purpose of this study is to obtain knowledge about the influence of auditor independence, good corporate gov...
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Baker Akram Falah Jarah, Mufleh Amin AL Jarrah, Murad Ali Ahmad Al-Zaqeba and Mefleh Faisal Mefleh Al-Jarrah
The purpose of this study is to look into the role of internal audit (IA) in reducing the effects of creative accounting (CA) on financial statement reliability in Jordanian Islamic Banks. The research study used the survey methodology to examine the rol...
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Toni Nurhadianto,Slamet Sugiri
Pág. 50 - 70
ABSTRACTThis study aims to provide empirical evidence about the influence of political competition, local independence, level of human development, and Supreme Audit Board (BPK) audit opinion on increasing transparency in local financial management in In...
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Sherine Marcelline, Mahmuddin Syah Lubis
Pág. 53 - 62
The auditor has a duty to assist or provide information about the objectives required by each shareholder, and other shareholders. The functions and duties of auditors such as tax audits, audits and financial statement analysis, the opinion of a qualifie...
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Wajih Abbassi, Ahmed Imran Hunjra, Suha Mahmoud Alawi and Rashid Mehmood
Corporate governance plays a significant role in the value of shareholders and share prices, hence stock market liquidity is affected. Previous research has mainly focused on the issue in developed markets, whereas in developing countries there is a need...
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