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Sponsored AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI

Author

Liyana Ab. Rahman

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Open access Sep 2026

STRENGTHENING FINANCIAL REPORTING INTEGRITY: A CONCEPTUAL PERSPECTIVE ON BOARD CHARACTERISTICS AND AUDIT QUALITY

This conceptual paper aims to develop an integrated framework explaining how board diversity, the presence of foreign directors, board expertise, and audit quality influence earnings management. Grounded in the Resource-Based View theory, the paper develops a framework illustrating how these factors serve as strategic...

Nurul Husna Shahhimin, Mohd Taufik Mohd Suffian, Ahmad Zoolhelmi Alias et al. · 0 citations

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