2 Art�culos

The Moderating Role of Online Social Media in the Relationship between Corporate Social Responsibility Disclosure and Investment Decisions: Evidence from Egypt

Acceso

en l�nea

Ahmed Abdel Magid, Khaled Hussainey, Javier De Andr�s and Pedro Lorca

Despite the spread and progress in the literature related to the disclosure of corporate social responsibility (CSR) performance around the world as one of the most essential tools for achieving sustainable development in society, its value relevance is ... ver m�s

Revista: International Journal of Financial Studies Formato: Electr�nico

Tabla de contenido: Vol: 11 Num: 0 Par: 2 A�o: 2023

The Determinants and Impact of Key Audit Matters Disclosure in the Auditor?s Report

Acceso

en l�nea

Hidaya Al Lawati and Khaled Hussainey

We investigate the determinants of key audit matters (KAMs) in the auditor?s report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure... ver m�s

Revista: International Journal of Financial Studies Formato: Electr�nico

Tabla de contenido: Vol: 10 Num: 0 Par: 4 A�o: 2022

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