 Corporate governance as a cornerstone of transparency and trust: empirical evidence from GCC firmsAbdullah E. Alajmi and Rasheed Alrashidi International Journal of Behavioural Accounting and Finance, 2024, vol. 7, issue 2, 177-192 Abstract: This study investigates the impact of corporate governance mechanisms on the accuracy, reliability, and transparency of financial disclosures. Examining Gulf Cooperation Council (GCC) firms, we explore how board composition, audit committee oversight, executive compensation structures, shareholder engagement, and internal controls collectively shape financial reporting quality (FRQ). Additionally, we analyse the interplay between regulatory frameworks and corporate governance practices, highlighting their role in enhancing financial transparency and stakeholder confidence. Quantitative analyses support the observed relationships between corporate governance and FRQ. By elucidating these mechanisms, the research improves our understanding of transparent and credible financial reporting practices. As GCC firms navigate evolving corporate responsibility landscapes, this study emphasises the crucial role of robust governance in fostering integrity and reliability in financial reporting. Keywords: transparency; trust; empirical analytics; corporate governance; FRQ; financial reporting quality. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbeaf:v:7:y:2024:i:2:p:177-192 Access Statistics for this article More articles in International Journal of Behavioural Accounting and Finance from Inderscience Enterprises Ltd |
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