All Outputs (9)

Audit committee disclosure tone and earnings management (2021)
Journal Article
Al-Shaer, H., & Zaman, M. (in press). Audit committee disclosure tone and earnings management. Journal of applied accounting research, https://doi.org/10.1108/JAAR-12-2020-0243

Purpose: This paper examines the effect of audit committee (AC) reporting, measured by the tone of audit committee disclosures, in improving financial reporting quality as proxied by earnings management. Design/methodology/approach: The authors focus... Read More about Audit committee disclosure tone and earnings management.

Climate governance effects on carbon disclosure and performance (2020)
Journal Article
Bui, B., Houqe, M. N., & Zaman, M. (2020). Climate governance effects on carbon disclosure and performance. The British accounting review, 52(2), Article 100880. https://doi.org/10.1016/j.bar.2019.100880

Integration of carbon oversight into board structures and processes has the potential to improve carbon performance and demonstrate accountability to stakeholders. However, it is not clear how climate governance affects carbon disclosure. Contributin... Read More about Climate governance effects on carbon disclosure and performance.

Enterprise risk management and firm performance: Role of the risk committee (2019)
Journal Article
Malik, M. F., Zaman, M., & Buckby, S. (2020). Enterprise risk management and firm performance: Role of the risk committee. Journal of Contemporary Accounting and Economics, 16(1), Article 100178. https://doi.org/10.1016/j.jcae.2019.100178

In recent years, there have been increasing efforts in the corporate world to invest in risk management and governance processes. In this paper, we examine the impact of Enterprise Risk Management (ERM) on firm performance by examining whether firm p... Read More about Enterprise risk management and firm performance: Role of the risk committee.

Credibility of sustainability reports: The contribution of audit committees (2018)
Journal Article
Al-Shaer, H., & Zaman, M. (2018). Credibility of sustainability reports: The contribution of audit committees. Business strategy and the environment : BSE, 27(7), 973-986. https://doi.org/10.1002/bse.2046

Concerns about the credibility of sustainability reports can be mitigated through assurance. Although audit committee remit encompasses monitoring of sustainability issues, there are potential complementary and substitution issues between governance... Read More about Credibility of sustainability reports: The contribution of audit committees.

Corporate governance, critical junctures and ethnic politics: Ownership and boards in Malaysia (2018)
Journal Article
Mohamad-Yusof, N. Z., Wickramasinghe, D., & Zaman, M. (2018). Corporate governance, critical junctures and ethnic politics: Ownership and boards in Malaysia. Critical Perspectives On Accounting, 55, 33-52. https://doi.org/10.1016/j.cpa.2017.12.006

Quotas and affirmative policies are often implicated in debates on corporate governance. This paper examines critical junctures and the role of willful actors in mobilizing their ethnic and political positions to affect governance reforms in Malaysia... Read More about Corporate governance, critical junctures and ethnic politics: Ownership and boards in Malaysia.

CEO compensation and sustainability reporting assurance: Evidence from the UK (2017)
Journal Article
Al-Shaer, H., & Zaman, M. (2017). CEO compensation and sustainability reporting assurance: Evidence from the UK. Journal of Business Ethics, 158(1), 233–252. https://doi.org/10.1007/s10551-017-3735-8

© 2017 The Author(s) Companies are expected to monitor sustainable behaviour to help improve performance, enhance reputation and increase chances of survival. This paper examines the relationship between sustainability committees and independent exte... Read More about CEO compensation and sustainability reporting assurance: Evidence from the UK.

Board gender diversity and sustainability reporting quality (2016)
Journal Article
Al-Shaer, H., & Zaman, M. (2016). Board gender diversity and sustainability reporting quality. Journal of Contemporary Accounting and Economics, 12(3), 210-222. https://doi.org/10.1016/j.jcae.2016.09.001

Based on the notion that a diverse board will take a more balanced view and pay greater attention to social responsibility and stakeholder concerns, this paper examines the effect of board gender diversity, measured using a range of proxies, on susta... Read More about Board gender diversity and sustainability reporting quality.

The effect of internal audit function quality and internal audit contribution to external audit on audit fees (2015)
Journal Article
Mat Zain, M., Zaman, M., & Mohamed, Z. (2015). The effect of internal audit function quality and internal audit contribution to external audit on audit fees. International Journal of Auditing, 19(3), 134-147. https://doi.org/10.1111/ijau.12043

Corporate governance mandates and listing rules identify internal audit functions (IAF) as a central internal control mechanism. External auditors are expected to assess the quality of IAF before placing reliance on its work. We provide evidence on t... Read More about The effect of internal audit function quality and internal audit contribution to external audit on audit fees.

Shari’ah supervision, corporate governance and performance: conventional vs. Islamic banks (2015)
Journal Article
Mollah, S., & Zaman, M. (2015). Shari’ah supervision, corporate governance and performance: conventional vs. Islamic banks. Journal of Banking and Finance, 58, 418-435. https://doi.org/10.1016/j.jbankfin.2015.04.030

The performance and accountability of boards of directors and effectiveness of governance mechanisms continue to be a matter of concern. Focusing on differences between conventional banks and Islamic banks, we examine the effect of (i) Shari’ah super... Read More about Shari’ah supervision, corporate governance and performance: conventional vs. Islamic banks.