Open AccessEmerging policies and the effectiveness of corporate governance mechanisms on earning quality
Author(s) -
Mohammed Mahdi Obaid,
Muneer Rajab Amrah
Publication year - 2020
Publication title -
international journal of research in business and social science
Language(s) - English
Resource type - Journals
ISSN - 2147-4478
DOI - 10.20525/ijrbs.v9i3.691
Subject(s) - accounting , extant taxon , corporate governance , audit committee , scope (computer science) , business , audit , quality (philosophy) , quality audit , big four , independence (probability theory) , empirical research , public relations , political science , finance , philosophy , statistics , mathematics , epistemology , evolutionary biology , computer science , biology , programming language
Current study review extant empirical researches on the relationship between CG and EQ. However, the scope of the reviewed studies was shown to vary, most studies on CG and EQ are specific in focus, with different studies focusing on specific aspects or measures of CG. This study evaluates the role of emerging policies and the effectiveness of corporate governance mechanisms on earning quality within a conceptual framework for the Gulf cooperation council. This study concludes that the majority of companies with big board size, higher board independence, and more frequent meetings have improved EQ. Also, the result indicates companies with big audit committee size, a larger number of independent directors, more audit committee meetings and more experts tend to have an increase in EQ. Finally, this review emerged as a framework suitable for assessing the level of EQ disclosed and the relationship between CG and EQ base on GCC policies.