Journal of Applied Accounting Research: Volume 13 Issue 2

Multiple large ownership structure, audit committee activity and audit fees: Evidence from the UK

Ismail Adelopo, Kumba Jallow, Peter Scott

The purpose of this study is to examine the impact of multiple large ownership structure (MLS) and audit committee activity (ACA) on audit pricing for a sample of UK listed…

Voluntary corporate governance disclosures by post‐Apartheid South African corporations

Collins G. Ntim, Kwaku K. Opong, Jo Danbolt, Dennis A. Thomas

The purpose of this paper is to investigate as to whether post‐Apartheid South African (SA) listed corporations voluntarily comply with and disclose recommended good corporate…

Corporate governance mechanisms and capital structure in UAE

Khaled Hussainey, Khaled Aljifri

The purpose of this study is to examine the impact of corporate governance mechanisms on corporate financial decisions in one of the emerging economies, United Arab Emirates…

The role of corporate governance in earnings management: experience from US banks

Stergios Leventis, Panagiotis Dimitropoulos

The purpose of this research paper is to investigate the role of corporate governance in earnings management behaviour by US listed banks during the era of the Sarbanes‐Oxley Act…

The determinants of board meetings: evidence from categorical analysis

Basil Al‐Najjar

The purpose of this paper is to investigate the determinants of the frequency of board meetings as an index for board activity including their monitoring role.

Factors associated with the internal audit function's role in corporate governance

Gerrit Sarens, Mohammad J. Abdolmohammadi, Rainer Lenz

The purpose of this paper is to investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate…

Editorial for the themed issue: corporate governance

Kumba Jallow

Retraction notice