- Abbas, D.S.; Ismail, T.; Taqi, M.; Yazid, H. The influence of independent commissioners, audit committee and company size on the integrity of financial statements. Stud. Appl. Econ. 2021, 39, 1–11. [CrossRef]
Paper not yet in RePEc: Add citation now
Abdelzaher, D.M.; Kotb, A.; Helfaya, A. Eco-Islam: Beyond the principles of why and what, and into the principles of how. J. Bus. Ethics 2019, 155, 623–643. [CrossRef]
Abel, A.B.; Blanchard, O.J. Investment and Sales: Some Empirical Evidence; National Bureau of Economic Research: Cambridge, MA, USA, 1986.
Adams, R.; Almeida, H.; Ferreira, D. Understanding the relationship between founder–CEOs and firm performance. J. Empir. Financ. 2009, 16, 136–150. [CrossRef]
- Al Farooque, O.; Buachoom, W.; Sun, L. Board, audit committee, ownership and financial performance–emerging trends from Thailand. Pac. Account. Rev. 2020, 32, 54–81. [CrossRef]
Paper not yet in RePEc: Add citation now
- Al-Hadrami, A.; Rafiki, A.; Sarea, A. The impact of an audit committee’s independence and competence on investment decision: A study in Bahrain. Asian J. Account. Res. 2020, 5, 299–313. [CrossRef]
Paper not yet in RePEc: Add citation now
- Al-Matari, E.M. Board of Directors’attributes Effects on Firm Performance and the Moderating Role of Women: Alternative Measurements. J. Gov. Regul. 2024, 13, 31–49.
Paper not yet in RePEc: Add citation now
- Al-Matari, E.M. Do corporate governance and top management team diversity have a financial impact among financial sector? A further analysis. Cogent Bus. Manag. 2022, 9, 2141093. [CrossRef]
Paper not yet in RePEc: Add citation now
- Al-Matari, E.M.; Al-Swidi, A.K.; Fadzil, F.H.B. Audit committee characteristics and executive committee characteristics and firm performance in Oman: Empirical study. Asian Soc. Sci. 2014, 10, 98.
Paper not yet in RePEc: Add citation now
- Al-Matari, Y.A.; Al-Swidi, A.K.; FadzİL, F.H.B.H.; Al-Matari, E.M. Board of directors, audit committee characteristics and the performance of Saudi Arabia listed companies. Int. Rev. Manag. Mark. 2012, 2, 241–251.
Paper not yet in RePEc: Add citation now
- Al-Sayani, Y.M.; Al-Matari, E.M. Corporate governance characteristics and impression management in financial statements. A further analysis. Malaysian evidence. Cogent Soc. Sci. 2023, 9, 2191431. [CrossRef]
Paper not yet in RePEc: Add citation now
- Al-Shaer, H.; Malik, M.F.; Zaman, M. What do audit committees do? Transparency and impression management. J. Manag. Gov. 2021, 26, 1443–1468. [CrossRef]
Paper not yet in RePEc: Add citation now
- Al-Shaer, H.; Zaman, M. Board gender diversity and sustainability reporting quality. J. Contemp. Account. Econ. 2016, 12, 210–222. [CrossRef]
Paper not yet in RePEc: Add citation now
- Ali, M.H.; Meah, M.R. Factors of audit committee independence: An empirical study from an emerging economy. Cogent Bus. Manag. 2021, 8, 1888678. [CrossRef]
Paper not yet in RePEc: Add citation now
- Allen, M.W.; Craig, C.A. Rethinking corporate social responsibility in the age of climate change: A communication perspective. Int. J. Corp. Soc. Responsib. 2016, 1, 1. [CrossRef]
Paper not yet in RePEc: Add citation now
Almatrooshi, B.; Singh, S.K.; Farouk, S. Determinants of organizational performance: A proposed framework. Int. J. Product. Perform. Manag. 2016, 65, 844–859. [CrossRef]
- Alnor, N.H.A.; Al-Matari, E.M.; Mohmed, T.E.B.; Berradia, H.M.; Mohamed, A.M.E.; Benzerrouk, Z.S. The Effect of Developing Human Capabilities on the Company’s Performance through Developing the Company’s Capabilities. WSEAS Trans. Bus. Econ. 2023, 21, 95–108. [CrossRef]
Paper not yet in RePEc: Add citation now
- Alnor, N.H.A.; Mohammed, O.; Al-Matari, E.M.; Ahmed, A.; Benlaria, H.; Elhefni, A.H.M.; Kouki, F.; Elshaabany, M.M. The Role of Banking Governance in Managing the Risks Surrounding Banking Institutions. Int. J. Adv. Appl. Sci. 2024, 11, 194–206. [CrossRef] Disclaimer/Publisher’s Note: The statements, opinions and data contained in all publications are solely those of the individual author(s) and contributor(s) and not of MDPI and/or the editor(s). MDPI and/or the editor(s) disclaim responsibility for any injury to people or property resulting from any ideas, methods, instructions or products referred to in the content.
Paper not yet in RePEc: Add citation now
Alqatamin, R.M. Audit committee effectiveness and company performance: Evidence from Jordan. Account. Financ. Res. 2018, 7,
- Alruwaili, T.F.; Al-Matari, E.M.; Mgammal, M.H.; Alnor, N.H.A. The Influence of Ownership Structure on Corporation Performance: Evidence from Saudi Listed Corporations. Bus. Strategy Rev. 2024, 5, 450–462. [CrossRef]
Paper not yet in RePEc: Add citation now
- Alsayani, E.M.A.; Mohamad Nor, M.N.; Al-Matari, E.M. Audit committee’s chairman characteristics and auditor choice: An empirical evidence from Malaysia ACE market. Cogent Bus. Manag. 2023, 10, 2156086. [CrossRef]
Paper not yet in RePEc: Add citation now
- Alsayegh, M.F.; Abdul Rahman, R.; Homayoun, S. Corporate economic, environmental, and social sustainability performance transformation through ESG disclosure. Sustainability 2020, 12, 3910. [CrossRef]
Paper not yet in RePEc: Add citation now
- Alshuwaikhat, H.M.; Mohammed, I. Sustainability matters in national development visions—Evidence from Saudi Arabia’s Vision for 2030. Sustainability 2017, 9, 408. [CrossRef]
Paper not yet in RePEc: Add citation now
- Aluchna, M.; Roszkowska-Menkes, M. Integrating corporate social responsibility and corporate governance at the company level. Towards a conceptual model. Inz. Ekon.-Eng. Econ. 2019, 30, 349–361. [CrossRef]
Paper not yet in RePEc: Add citation now
- Aragòn-Correa, J.A.; Marcus, A.A.; Vogel, D. The effects of mandatory and voluntary regulatory pressures on firms’ environmental strategies: A review and recommendations for future research. Acad. Manag. Ann. 2020, 14, 339–365. [CrossRef]
Paper not yet in RePEc: Add citation now
- Bajaher, M.; Habbash, M.; Alborr, A. Board governance, ownership structure and foreign investment in the Saudi capital market. J. Financ. Report. Account. 2022, 20, 261–278. [CrossRef]
Paper not yet in RePEc: Add citation now
- Bamahros, H.M.; Alquhaif, A.; Qasem, A.; Wan-Hussin, W.N.; Thomran, M.; Al-Duais, S.D.; Shukeri, S.N.; Khojally, H.M.A. Corporate governance mechanisms and ESG reporting: Evidence from the Saudi Stock Market. Sustainability 2022, 14, 6202. [CrossRef]
Paper not yet in RePEc: Add citation now
- Bang, D.; Frith, C.D. Making better decisions in groups. R. Soc. Open Sci. 2017, 4, 170193. [CrossRef] [PubMed] Sustainability 2024, 16, 8436 17 of 19
Paper not yet in RePEc: Add citation now
- Bansal, N.; Sharma, A.K. Audit committee, corporate governance and firm performance: Empirical evidence from India. Int. J. Econ. Financ. 2016, 8, 103. [CrossRef]
Paper not yet in RePEc: Add citation now
- Baysinger, B.D.; Butler, H.N. Corporate governance and the board of directors: Performance effects of changes in board composition. In Corporate Governance; Gower: London, UK, 2019; pp. 215–238.
Paper not yet in RePEc: Add citation now
- Bendickson, J.; Muldoon, J.; Liguori, E.; Davis, P.E. Agency theory: The times, they are a-changin’. Manag. Decis. 2016, 54, 174–193. [CrossRef]
Paper not yet in RePEc: Add citation now
- Bennaceur, M.Y.; Benzerouk, Z.S.; Alnor, N.H.A.; Benlaria, H.; Benhacene, H.L.M.; Musa, A.M.H.; Elshaabany, M.M. Impact of Sustainable Environmental Accounting Elements on the Credibility of Accounting Information: A Field Study in Algerian Commercial Banks. J. Southwest Jiaotong Univ. 2023, 58, 91–100.
Paper not yet in RePEc: Add citation now
- Benzerrouk, Z.S.; Alnor, N.H.A.; Al-Matari, E.M.; Alhebri, A.; Al-bukhrani, M.A. The effect of the banking supervision on anti-money laundering. Humanit. Soc. Sci. Lett. 2023, 11, 399–415. [CrossRef]
Paper not yet in RePEc: Add citation now
Boiral, O. Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. Account. Audit. Account. J. 2013, 26, 1036–1071. [CrossRef]
- Boivie, S.; Bednar, M.K.; Aguilera, R.V.; Andrus, J.L. Are boards designed to fail? The implausibility of effective board monitoring. Acad. Manag. Ann. 2016, 10, 319–407. [CrossRef]
Paper not yet in RePEc: Add citation now
Boone, J.P.; Khurana, I.K.; Raman, K.K. Do the Big 4 and the second-tier firms provide audits of similar quality? J. Account. Public Policy 2010, 29, 330–352. [CrossRef]
- Boström, M.; Jönsson, A.M.; Lockie, S.; Mol, A.P.J.; Oosterveer, P. Sustainable and responsible supply chain governance: Challenges and opportunities. J. Clean. Prod. 2015, 107, 1–7. [CrossRef]
Paper not yet in RePEc: Add citation now
Brammer, S.; Pavelin, S. Voluntary environmental disclosures by large UK companies. J. Bus. Financ. Account. 2006, 33, 1168–1188. [CrossRef]
- Burak, E.; Erdil, O.; Altindağ, E. Effect of corporate governance principles on business performance. Aust. J. Bus. Manag. Res. 2017, 5, 8–21. [CrossRef]
Paper not yet in RePEc: Add citation now
- Calderon, R.; Piñero, R.; Redín, D.M. Can compliance restart integrity? Toward a harmonized approach. The example of the audit committee. Bus. Ethics Eur. Rev. 2018, 27, 195–206. [CrossRef]
Paper not yet in RePEc: Add citation now
- Camisón, C.; Clemente, J.A.; Camisón-Haba, S. Asset tangibility, information asymmetries and intangibles as determinants of family firms leverage. Rev. Manag. Sci. 2022, 16, 2047–2082. [CrossRef]
Paper not yet in RePEc: Add citation now
- Chan, A.M.Y.; Liu, G.; Sun, J. Independent audit committee members’ board tenure and audit fees. Account. Financ. 2013, 53, 1129–1147. [CrossRef]
Paper not yet in RePEc: Add citation now
- Chandler, D.; Hwang, H. Learning from learning theory: A model of organizational adoption strategies at the microfoundations of institutional theory. J. Manag. 2015, 41, 1446–1476. [CrossRef]
Paper not yet in RePEc: Add citation now
- Cheng, M.M.; Green, W.J.; Ko, J.C.W. The impact of strategic relevance and assurance of sustainability indicators on investors’ decisions. Audit. J. Pract. Theory 2015, 34, 131–162. [CrossRef]
Paper not yet in RePEc: Add citation now
- Cho, C.H.; Guidry, R.P.; Hageman, A.M.; Patten, D.M. Do actions speak louder than words? An empirical investigation of corporate environmental reputation. Account. Organ. Soc. 2012, 37, 14–25. [CrossRef]
Paper not yet in RePEc: Add citation now
- Chou, T.-K.; Buchdadi, A.D. Independent board, audit committee, risk committee, the meeting attendance level and its impact on the performance: A study of listed banks in Indonesia. Int. J. Bus. Adm. 2017, 8, 24. [CrossRef]
Paper not yet in RePEc: Add citation now
Chuang, S.-P.; Huang, S.-J. The effect of environmental corporate social responsibility on environmental performance and business competitiveness: The mediation of green information technology capital. J. Bus. Ethics 2018, 150, 991–1009. [CrossRef]
- Cohen, J.; Krishnamoorthy, G.; Wright, A. Enterprise risk management and the financial reporting process: The experiences of audit committee members, CFO s, and external auditors. Contemp. Account. Res. 2017, 34, 1178–1209. [CrossRef]
Paper not yet in RePEc: Add citation now
- Cosgrove, W.J.; Loucks, D.P. Water management: Current and future challenges and research directions. Water Resour. Res. 2015, 51, 4823–4839. [CrossRef]
Paper not yet in RePEc: Add citation now
- Devarajar, M.; Shaharudin, M.S.; Pitchay, A.A.; Haron, H.; Ganesan, Y. Corporate Governance and Fraudulent Financial Reporting among Malaysian Public Listed Companies. Int. J. Law Gov. Commun. 2022, 7, 81–95. [CrossRef]
Paper not yet in RePEc: Add citation now
- Dhaliwal, D.S.; Li, O.Z.; Tsang, A.; Yang, Y.G. Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. Account. Rev. 2011, 86, 59–100. [CrossRef]
Paper not yet in RePEc: Add citation now
- Dut, M.A. The Development of Internal Controls to Detect and Prevent Financial Statement Fraud. Ph.D. Dissertation, Northcentral University, Scottsdale, AZ, USA, 2016.
Paper not yet in RePEc: Add citation now
Dyck, A.; Lins, K.V.; Roth, L.; Wagner, H.F. Do institutional investors drive corporate social responsibility? International evidence. J. Financ. Econ. 2019, 131, 693–714. [CrossRef]
- Fariha, R.; Hossain, M.M.; Ghosh, R. Board characteristics, audit committee attributes and firm performance: Empirical evidence from emerging economy. Asian J. Account. Res. 2022, 7, 84–96. [CrossRef] Sustainability 2024, 16, 8436 19 of 19
Paper not yet in RePEc: Add citation now
- Frazer, L. Does internal control improve the attestation function and by extension assurance services? A Practical Approach. J. Account. Financ. 2020, 20, 28–38.
Paper not yet in RePEc: Add citation now
Freedman, M.; Patten, D.M. Evidence on the pernicious effect of financial report environmental disclosure. Account. Forum 2004, 28, 27–41. [CrossRef]
- Fuad, F. The influence of audit committee characteristics on real earnings management. J. Akunt. Dan Audit. (JAA) 2016, 13, 61–79.
Paper not yet in RePEc: Add citation now
- Gebrayel, E.; Jarrar, H.; Salloum, C.; Lefebvre, Q. Effective association between audit committees and the internal audit function and its impact on financial reporting quality: Empirical evidence from Omani listed firms. Int. J. Audit. 2018, 22, 197–213. [CrossRef]
Paper not yet in RePEc: Add citation now
- General Authority for Statistics. Population estimates in the Midyear of 2021. Available online: https://www.stats.gov.sa/en/43 (accessed on 15 February 2024).
Paper not yet in RePEc: Add citation now
- Ghafran, C.; Yasmin, S. Audit committee chair and financial reporting timeliness: A focus on financial, experiential and monitoring expertise. Int. J. Audit. 2018, 22, 13–24. [CrossRef]
Paper not yet in RePEc: Add citation now
Glass, C.; Cook, A.; Ingersoll, A.R. Do women leaders promote sustainability? Analyzing the effect of corporate governance composition on environmental performance. Bus. Strategy Environ. 2016, 25, 495–511. [CrossRef]
- Hahn, R.; Kühnen, M. Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. J. Clean. Prod. 2013, 59, 5–21. [CrossRef]
Paper not yet in RePEc: Add citation now
- Hamza, R.A.E.M.; Ahmed, N.H.; Mohamed, A.M.E.; Bennaceur, M.Y.; Elhefni, A.H.M.; Elshaabany, M.M. The Impact of Artificial Intelligence (AI) on the Accounting System of Saudi Companies. WSEAS Trans. Bus. Econ. 2024, 21, 499–511. [CrossRef]
Paper not yet in RePEc: Add citation now
- Haque, F.; Ntim, C.G. Executive compensation, sustainable compensation policy, carbon performance and market value. Br. J. Manag. 2020, 31, 525–546. [CrossRef] Sustainability 2024, 16, 8436 15 of 19
Paper not yet in RePEc: Add citation now
- Hayes, A.F.; Cai, L. Using heteroskedasticity-consistent standard error estimators in OLS regression: An introduction and software implementation. Behav. Res. Methods 2007, 39, 709–722. [CrossRef] [PubMed]
Paper not yet in RePEc: Add citation now
- Houcine, B.; Kerroumia, M.; Abdelkader, A.; Ibrahim, T.K.T.; Alnor, N.H.A.; Berradia, H. Analysis of the Relationship between Domestic Savings and Domestic Investment in Saudi Arabia. WSEAS Trans. Bus. Econ. 2023, 20, 2077–2088. [CrossRef]
Paper not yet in RePEc: Add citation now
Hussain, N.; Rigoni, U.; Orij, R.P. Corporate governance and sustainability performance: Analysis of triple bottom line performance. J. Bus. Ethics 2018, 149, 411–432. [CrossRef]
- Indarto, S.L.; Ghozali, I. Fraud diamond: Detection analysis on the fraudulent financial reporting. Risk Gov. Control. Financ. Mark. Inst. 2016, 6, 116–123. [CrossRef]
Paper not yet in RePEc: Add citation now
- Issa, A. Do emissions reduction initiatives improve financial performance? Empirical analysis of moderating factors. Int. J. Account. Inf. Manag. 2024, 32, 228–257. [CrossRef]
Paper not yet in RePEc: Add citation now
Jansson, J.; Nilsson, J.; Modig, F.; Hed Vall, G. Commitment to sustainability in small and medium-sized enterprises: The influence of strategic orientations and management values. Bus. Strategy Environ. 2017, 26, 69–83. [CrossRef]
- Javaid, M.; Haleem, A.; Singh, R.P.; Suman, R.; Gonzalez, E.S. Understanding the adoption of Industry 4.0 technologies in improving environmental sustainability. Sustain. Oper. Comput. 2022, 3, 203–217. [CrossRef]
Paper not yet in RePEc: Add citation now
- Joshi, S.; Li, Y. What is corporate sustainability and how do firms practice it? A management accounting research perspective. J. Manag. Account. Res. 2016, 28, 1–11. [CrossRef]
Paper not yet in RePEc: Add citation now
Kallamu, B.S.; Saat, N.A.M. Audit committee attributes and firm performance: Evidence from Malaysian finance companies. Asian Rev. Account. 2015, 23, 206–231. [CrossRef]
- Kamolsakulchai, M. The impact of the audit committee effectiveness and audit quality on financial reporting quality of listed company in stocks exchange of Thailand. Rev. Integr. Bus. Econ. Res. 2015, 4, 328.
Paper not yet in RePEc: Add citation now
- Kenny, J. Re-empowering academics in a corporate culture: An exploration of workload and performativity in a university. High. Educ. 2018, 75, 365–380. [CrossRef]
Paper not yet in RePEc: Add citation now
- Khan, U.; Liu, W. Does environmental responsible effect human resources management practice on firm effectiveness and green technology innovation? Environ. Sci. Pollut. Res. 2023, 30, 36160–36175. [CrossRef] [PubMed]
Paper not yet in RePEc: Add citation now
- Kipkoech, S.R.; Rono, L. Audit committee size, experience and firm financial performance: Evidence Nairobi securities exchange, Kenya. Res. J. Financ. Account. 2016, 7, 87–95.
Paper not yet in RePEc: Add citation now
- Klepczarek, E. Corporate governance theories in the new institutional economics perspective. The classification of theoretical concepts. In Studia Prawno-Ekonomiczne; Łódzkie Towarzystwo Naukowe: Łódź, Poland, 2017; pp. 243–258.
Paper not yet in RePEc: Add citation now
Kumar, A.; Prakash, G.; Kumar, G. Does environmentally responsible purchase intention matter for consumers? A predictive sustainable model developed through an empirical study. J. Retail. Consum. Serv. 2021, 58, 102270. [CrossRef] Sustainability 2024, 16, 8436 18 of 19
- Leonidou, L.C.; Fotiadis, T.A.; Christodoulides, P.; Spyropoulou, S.; Katsikeas, C.S. Environmentally friendly export business strategy: Its determinants and effects on competitive advantage and performance. Int. Bus. Rev. 2015, 24, 798–811. [CrossRef]
Paper not yet in RePEc: Add citation now
- Li, Z.; Yao, J. Testing for heteroscedasticity in high-dimensional regressions. Econom. Stat. 2019, 9, 122–139. [CrossRef]
Paper not yet in RePEc: Add citation now
Lin, J.W.; Li, J.F.; Yang, J.S. The effect of audit committee performance on earnings quality. Manag. Audit. J. 2006, 21, 921–933. [CrossRef]
- Mahmood, Z.; Kouser, R.; Masud, M.A.K. An emerging economy perspective on corporate sustainability reporting–main actors’ views on the current state of affairs in Pakistan. Asian J. Sustain. Soc. Responsib. 2019, 4, 8. [CrossRef]
Paper not yet in RePEc: Add citation now
- Manning, B.; Braam, G.; Reimsbach, D. Corporate governance and sustainable business conduct—Effects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices. Corp. Soc. Responsib. Environ. Manag. 2019, 26, 351–366. [CrossRef]
Paper not yet in RePEc: Add citation now
- Mat Jusoh, Y.H.; Wan Mohamad Noor, W.N.B.; Razak, S.N.A.A.; Puspaningsih, A.; Nadzri, F.A.A. Audit committee characteristics and timeliness of financial reporting: Social enterprises evidence. Contemp. Econ. 2022, 16, 211–226. [CrossRef]
Paper not yet in RePEc: Add citation now
- Mouritsen, S. Black Gold in a Changing World: An Examination of Saudi Arabia’s Dependence on Oil and the Possibility of a Solar Energy Transition. 2018. Available online: https://digitalcollections.sit.edu/cgi/viewcontent.cgi?article=3986&context= isp_collection (accessed on 9 February 2024).
Paper not yet in RePEc: Add citation now
- Mrabure, K.O.; Abhulimhen-Iyoha, A. Corporate governance and protection of stakeholders rights and interests. Beijing Law Rev. 2020, 11, 292. [CrossRef]
Paper not yet in RePEc: Add citation now
- Musallam, S.R.M. Effects of board characteristics, audit committee and risk management on corporate performance: Evidence from Palestinian listed companies. Int. J. Islam. Middle East. Financ. Manag. 2020, 13, 691–706. [CrossRef]
Paper not yet in RePEc: Add citation now
- Naciti, V. Corporate governance and board of directors: The effect of a board composition on firm sustainability performance. J. Clean. Prod. 2019, 237, 117727. [CrossRef]
Paper not yet in RePEc: Add citation now
- Naidoo, M.; Gasparatos, A. Corporate environmental sustainability in the retail sector: Drivers, strategies and performance measurement. J. Clean. Prod. 2018, 203, 125–142. [CrossRef]
Paper not yet in RePEc: Add citation now
- Nastasiea, M.; Mironeasa, C. Key Performance Indicators in Small and Medium Sized Enterprises. TEHNOMUS 2016, 46–53.
Paper not yet in RePEc: Add citation now
Nguyen, T.H.H.; Elmagrhi, M.H.; Ntim, C.G.; Wu, Y. Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China. Bus. Strategy Environ. 2021, 30, 2313–2331. [CrossRef]
- Nilsen, P. Making sense of implementation theories, models, and frameworks. In Implementation Science 3.0; Springer: Cham, Switzerland, 2020; pp. 53–79.
Paper not yet in RePEc: Add citation now
- Nishitani, K.; Unerman, J.; Kokubu, K. Motivations for voluntary corporate adoption of integrated reporting: A novel context for comparing voluntary disclosure and legitimacy theory. J. Clean. Prod. 2021, 322, 129027. [CrossRef]
Paper not yet in RePEc: Add citation now
- Ntim, C.G. Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa. Int. J. Account. 2016, 51, 155–216. [CrossRef]
Paper not yet in RePEc: Add citation now
- Olayinka, O.M. Audit Committee and Firms Performance in Nigeria: Case Study of selected Nigerian Banks. Int. J. Sci. Res. Publ. (IJSRP) 2019, 9, 9315. [CrossRef]
Paper not yet in RePEc: Add citation now
Ortiz-de-Mandojana, N.; Bansal, P. The long-term benefits of organizational resilience through sustainable business practices. Strateg. Manag. J. 2016, 37, 1615–1631. [CrossRef]
- Osazefua, I.J. Operational efficiency and financial sustainability of listed manufacturing companies in Nigeria. J. Account. Tax. 2019, 11, 17–31.
Paper not yet in RePEc: Add citation now
- Oussii, A.A.; Boulila Taktak, N. Audit committee effectiveness and financial reporting timeliness: The case of Tunisian listed companies. Afr. J. Econ. Manag. Stud. 2018, 9, 34–55. [CrossRef]
Paper not yet in RePEc: Add citation now
- Oyerogba, E.O.; Oladele, F.; Kolawole, P.E.; Adeyemo, M.A. Corporate governance practices and sustainability reporting quality: Evidence from the Nigerian listed financial institution. Cogent Bus. Manag. 2024, 11, 2325111. [CrossRef]
Paper not yet in RePEc: Add citation now
- Palepu, K.G.; Healy, P.M.; Wright, S.; Bradbury, M.; Coulton, J. Business Analysis and Valuation: Using Financial Statements; Cengage AU: Southbank, Australia, 2020.
Paper not yet in RePEc: Add citation now
- Pérez-Cornejo, C.; de Quevedo-Puente, E.; Delgado-García, J.B. How to manage corporate reputation? The effect of enterprise risk management systems and audit committees on corporate reputation. Eur. Manag. J. 2019, 37, 505–515. [CrossRef] Sustainability 2024, 16, 8436 16 of 19
Paper not yet in RePEc: Add citation now
Piot, C. The existence and independence of audit committees in France. Account. Bus. Res. 2004, 34, 223–246. [CrossRef]
Poshakwale, S.; Theobald, M. Market capitalisation, cross-correlations, the lead/lag structure and microstructure effects in the Indian stock market. J. Int. Financ. Mark. Inst. Money 2004, 14, 385–400. [CrossRef]
- Powell, E.N.; Grimmer, J. Money in exile: Campaign contributions and committee access. J. Politics 2016, 78, 974–988. [CrossRef]
Paper not yet in RePEc: Add citation now
- Qasem, A.; Al-Duais, S.D.; Wan-Hussin, W.N.; Bamahros, H.M.; Alquhaif, A.; Thomran, M. Institutional ownership types and ESG reporting: The case of Saudi listed firms. Sustainability 2022, 14, 11316. [CrossRef]
Paper not yet in RePEc: Add citation now
- Rahman, M.M.; Meah, M.R.; Chaudhory, N.U. The impact of audit characteristics on firm performance: An empirical study from an emerging economy. J. Asian Financ. Econ. Bus. 2019, 6, 59–69. [CrossRef]
Paper not yet in RePEc: Add citation now
- Riley, A.; Daniel Sokol, D. Rethinking compliance. J. Antitrust Enforc. 2015, 3, 31–57. [CrossRef]
Paper not yet in RePEc: Add citation now
- Rodriguez-Fernandez, M. Social responsibility and financial performance: The role of good corporate governance. BRQ Bus. Res. Q. 2016, 19, 137–151. [CrossRef]
Paper not yet in RePEc: Add citation now
- Sallam, M. The role of the manufacturing sector in promoting economic growth in the Saudi economy: A cointegration and VECM approach. J. Asian Financ. Econ. Bus 2021, 8, 21–30.
Paper not yet in RePEc: Add citation now
- Sarhan, A.A.; Ntim, C.G.; Al-Najjar, B. Board diversity, corporate governance, corporate performance, and executive pay. Int. J. Financ. Econ. 2019, 24, 761–786. [CrossRef]
Paper not yet in RePEc: Add citation now
- Schaltegger, S.; Hörisch, J.; Freeman, R.E. Business cases for sustainability: A stakeholder theory perspective. Organ. Environ. 2019, 32, 191–212. [CrossRef]
Paper not yet in RePEc: Add citation now
- Schegloff, E.A. Interaction: The infrastructure for social institutions, the natural ecological niche for language, and the arena in which culture is enacted. In Roots of Human Sociality; Routledge: London, UK, 2020; pp. 70–96.
Paper not yet in RePEc: Add citation now
- Scott, J.T. The Sustainable Business: A Practitioner’s Guide to Achieving Long-Term Profitability and Competitiveness; Routledge: London, UK, 2017.
Paper not yet in RePEc: Add citation now
- Sulimany, H.G.; Ramakrishnan, S.; Chaudhry, A.; Bazhair, A.H. Impact of corporate governance and financial sustainability on shareholder value. Stud. Appl. Econ. 2021, 39, 1–17. [CrossRef]
Paper not yet in RePEc: Add citation now
Taghian, M.; D’Souza, C.; Polonsky, M. A stakeholder approach to corporate social responsibility, reputation and business performance. Soc. Responsib. J. 2015, 11, 340–363. [CrossRef]
Tate, W.L.; Bals, L. Achieving shared triple bottom line (TBL) value creation: Toward a social resource-based view (SRBV) of the firm. J. Bus. Ethics 2018, 152, 803–826. [CrossRef]
- Terjesen, S.; Couto, E.B.; Francisco, P.M. Does the presence of independent and female directors impact firm performance? A multi-country study of board diversity. J. Manag. Gov. 2016, 20, 447–483. [CrossRef]
Paper not yet in RePEc: Add citation now
- Thompson, D.F. Understanding financial conflicts of interest. In Research Ethics; Routledge: London, UK, 2017; pp. 505–508.
Paper not yet in RePEc: Add citation now
- Tricker, R.I. Corporate Governance: Principles, Policies, and Practices; Oxford University Press: New York, NY, USA, 2015.
Paper not yet in RePEc: Add citation now
- Tu, Y.K.; Clerehugh, V.; Gilthorpe, M.S. Collinearity in linear regression is a serious problem in oral health research. Eur. J. Oral Sci. 2004, 112, 389–397. [CrossRef] [PubMed]
Paper not yet in RePEc: Add citation now
- Turner, A. Difference between the market value and book-value of equity: An international comparison. In Proceedings of the BAA Annual Conference 2007, London, UK, 3–5 April 2007.
Paper not yet in RePEc: Add citation now
- Van Greuning, H.; Bratanovic, S.B. Analyzing Banking Risk: A Framework for Assessing Corporate Governance and Risk Management; World Bank Publications: Chicago, IL, USA, 2020.
Paper not yet in RePEc: Add citation now
Welford, R. Corporate governance and corporate social responsibility: Issues for Asia. Corp. Soc. Responsib. Environ. Manag. 2007, 14, 42–51. [CrossRef]
- Wen, Q.; Qiang, M.; Gloor, P. Speeding up decision-making in project environment: The effects of decision makers’ collaboration network dynamics. Int. J. Proj. Manag. 2018, 36, 819–831. [CrossRef]
Paper not yet in RePEc: Add citation now
- Wu, C.Y.-H.; Hsu, H.-H.; Haslam, J. Audit committees, non-audit services, and auditor reporting decisions prior to failure. Br. Account. Rev. 2016, 48, 240–256. [CrossRef]
Paper not yet in RePEc: Add citation now
Wu, Y.; Tham, J. The Impact of Executive Green Incentives and Top Management Team Characteristics on Corporate Value in China: The Mediating Role of Environment, Social and Government Performance. Sustainability 2023, 15, 12518. [CrossRef]
- Yahya, A.; Hidayat, S. The influence of current ratio, total debt to total assets, total assets turn over, and return on assets on earnings persistence in automotive companies. J. Account. Audit. Bus. 2020, 3, 62–72. [CrossRef]
Paper not yet in RePEc: Add citation now
Yin, F.; Gao, S.; Li, W.; Lv, H. Determinants of audit committee meeting frequency: Evidence from Chinese listed companies. Manag. Audit. J. 2012, 27, 425–444. [CrossRef]
Yu, E.P.Y.; Guo, C.Q.; Luu, B.V. Environmental, social and governance transparency and firm value. Bus. Strategy Environ. 2018, 27, 987–1004. [CrossRef]
Zaman, R.; Farooq, M.B.; Khalid, F.; Mahmood, Z. Examining the extent of and determinants for sustainability assurance quality: The role of audit committees. Bus. Strategy Environ. 2021, 30, 2887–2906. [CrossRef]
- Zgarni, I.; Hlioui, K.; Zehri, F. Effective audit committee, audit quality and earnings management: Evidence from Tunisia. J. Account. Emerg. Econ. 2016, 6, 138–155. [CrossRef]
Paper not yet in RePEc: Add citation now
- Zhang, Y.; Khan, I.; Zafar, M.W. Assessing environmental quality through natural resources, energy resources, and tax revenues. Environ. Sci. Pollut. Res. 2022, 29, 89029–89044. [CrossRef]
Paper not yet in RePEc: Add citation now