Aldamen, H., Duncan, K., Kelly, S., McNamara, R., & Nagel, S. (2012). Audit committee characteristics and firm performance during the global financial crisis. Accounting & Finance, 52(4), 971-1000.
AlHares, A., Elamer, A.A., Alshbili, I., & Moustafa, M.W. (2020). Board structure and corporate R&D intensity: Evidence from Forbes Global 2000. International Journal of Accounting and Information Management, 28(3), 463.
Alshbili, I., & Elamer, A.A. (2019). The influence of institutional context on corporate social responsibility disclosure: A case of a developing country. Journal of Sustainable Finance and Investment, 1(25).
Alzeban, A. (2020). The impact of audit committee, CEO, and external auditor quality on the quality of financial reporting. Corporate Governance: The International Journal of Business in Society, 20(2), 263-279.
Armstrong, C.S., Guay, W.R., & Weber, J.P. (2010). The role of information and financial reporting in corporate governance and debt contracting. Journal of Accounting and Economics, 50, 179-234.
Bufarwa, I.M., Elamer, A.A., Ntim, C.G., & AlHares, A. (2020). Gender diversity, corporate governance and financial risk disclosure in the UK. International Journal of Law and Management, 62(6), 521.
Cohen, J., Krishnamoorthy, G., & Wright, A.M. (2007a). Corporate governance and the audit process in the post Sarbanes-Oxley era: Do auditors perceive no changes? Working paper, Boston College.
Cohen, J., Krishnamoorthy, G., & Wright, A.M. (2007b). Form versus substance: The implications for auditing practice and research of alternative perspectives on corporate governance. Working paper, Boston College.
Elamer, A.A., & Benyazid, I. (2018). The impact of risk committee on financial performance of UK financial institutions. International Journal of Accounting and Finance, 8(2), 161.
Elamer, A.A., Ntim, C.G., & Abdou, H.A. (2020). Islamic governance, national governance, and bank risk management and disclosure in MENA countries. Business and Society, 59(5), 914.
Elamer, A.A., Ntim, C.G., Abdou, H.A., & Pyke, C. (2019). Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries. Global Finance Journal, 100488.
El-Dyasty, M.M., & Elamer, A.A. (2020). The effect of auditor type on audit quality in emerging markets: Evidence from Egypt. International Journal of Accounting and Information Management, 29(1), 66.
Elmagrhi, M.H., Ntim, C.G., Crossley, R.M., Malagila, J.K., Fosu, S., & Vu, T.V. (2017). Corporate governance and dividend pay-out policy in UK listed SMEs: The effects of corporate board characteristics. International Journal of Accounting and Information Management, 25(4), 483.
Elmagrhi, M.H., Ntim, C.G., Elamer, A.A., & Zhang, Q. (2018). A study of environmental policies and regulations, governance structures, and environmental performance: The role of female directors. Business Strategy and the Environment, 28(1), 206.
Feng, Y., Hassan, A., & Elamer, A.A. (2020). Corporate governance, ownership structure, and capital structure: Evidence from Chinese real estate listed companies. International Journal of Accounting and Information Management, 28(4), 783.
Ghafran, C., & O’Sullivan, N. (2013). The governance role of audit committees: Reviewing a decade of evidence. International Journal of Management Reviews, 15(4), 381-407.
Ghafran, C., & O’Sullivan, N. (2017). The impact of audit committee expertise on audit quality: Evidence from UK audit fees. The British Accounting Review, 49(4), 331-346. https://doi.org/10.1016/j.bar.2017.09.008.
Jensen, M.C., & Meckling, W.H. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Kalbers, L.P., & Fogarty, T.J. (1993). Audit committee effectiveness: An empirical investigation of the contribution of power. Auditing: A Journal of Practice & Theory, 12(1), 24-49.
Millar, C.C., Eldomiaty, T.I., Choi, C.J., & Hilton, B. (2005). Corporate governance and institutional transparency in emerging markets. Journal of Business Ethics, 59(1), 163-174.
Neville, F., Byron, K., Post, C., & Ward, A. (2019). Board independence and corporate misconduct: A cross-national meta-analysis. Journal of Management, 45(6), 2538-2569.
Roden, D.M., Cox, S.R., & Kim, J.Y. (2016). The fraud triangle as a predictor of corporate fraud. Academy of Accounting and Financial Studies, 20(1), 80-92.
SIL Kang, W., Kilgore, A., & Wright, S. (2011). The effectiveness of audit committees for low- and mid-cap firms. Managerial Auditing Journal, 26(7), 623-650.
Zalata, A., & Roberts, C. (2016). Internal corporate governance and classification shifting practices: An analysis of UK corporate behavior. Journal of Accounting, Auditing & Finance, 31(1), 51-78.