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The Role of Electronic Accounting Disclosure in Enhancing the Financial Reports Quality and Reducing the Information Asymmetry Gap in the Jordanian Business Environment
The purpose of this paper is to study and clarify the electronic accounting disclosure concepts, natures and development stages as well as its components. Furthermore, its role in improving the quality of financial reporting as well as in reducing the gap of the asymmetry of information in the Jordanian ...
The impact of corporate governance on the financial reporting quality in Saudi banks
This research aims to define the association between improving the quality of financial reporting process and achieving positive changes in operating income and comprehensive income by means of applying corporate governance requirements in the banks of the KSA. The research showed a positive relationship ...
The Role of Risk Committee and Firm Profitability in Reducing Audit Report Lag: Evidence from Non-Financial Listed Firms in Saudi Arabia
Objectives: This research investigates the influence of having a separate risk committee on audit report lag for non-financial firms in Saudi Arabia and whether firm profitability moderates these effects. Methods: The study develops two regression models to examine the aforementioned relationships for ...