Audit committee chair effectiveness and firm performance: The mediating role of sustainability disclosure

References

• Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory, 23(1), 69–21. https://doi.org/10.2308/aud.2004.23.1.69
   Google Scholar
• Adams, R. B., & Mehran, H. (2008). Board structure, performance and organizational structure: The case of bank holding companies. Federal Reserve Bank of New York.
   Google Scholar
• Adedeji, B. S., San Ong, T., Uzir, M. U. H., & Hamid, A. B. A. (2020). Corporate governance and performance of medium-sized firms in Nigeria: Does sustainability initiative matter? Corporate Governance: The International Journal of Business in Society, 20(3), 401–427. https://doi.org/10.1108/CG-09-2019-0291
   Google Scholar
• Al-Absy, M. S. M., Ismail, K. N. I. K., & Chandren, S. (2019). Audit committee chairman characteristics and earnings management: The influence of family chairman. Asia-Pacific Journal of Business Administration, 11(4), 339–370. https://doi.org/10.1108/APJBA-10-2018-0188
   Google Scholar
• Al Amosh, H. A. (2022). The Role of Governance Attributes in Corporate Social Responsibility (CSR) Practices Evidence From Jordan. In I. M. Association (Ed.), Research Anthology on Developing Socially Responsible Businesses (pp. 1229–1253). IGI Global. https://doi.org/10.4018/978-1-6684-5590-6.ch061
   Google Scholar
• Al Amosh, H., & Khatib, S. F. (2021). Corporate governance and voluntary disclosure of sustainability performance: The case of Jordan. SN Business & Economics, 1(12), 1–22. https://doi.org/10.1007/s43546-021-00167-1
   Google Scholar
• Al Amosh, H., & Khatib, S. F. A. (2022a). Ownership structure and environmental, social and governance performance disclosure: The moderating role of the board Independence. Journal of Business and Socio-economic Development, 2(1), 49–66. https://doi.org/10.1108/JBSED-07-2021-0094
   Google Scholar
• Al Amosh, H., & Khatib, S. F. (2022b). Websites visits and financial performance for GCC banks: The moderating role of environmental, social and governance performance. Global Business Review, 2, 09721509221109576.
   Google Scholar
• Al Amosh, H., & Khatib, S. F. (2023). ESG performance in the time of COVID-19 pandemic: Cross-country evidence. Environmental Science and Pollution Research, (1–16). https://doi.org/10.1007/s11356-022-25050-w
   Google Scholar
• Al Amosh, H., Khatib, S. F. A., & Ananzeh, H. (2022). Environmental, social and governance impact on financial performance: Evidence from the Levant countries. Corporate Governance, 1, 4. https://doi.org/10.1108/CG-03-2022-0105
   Google Scholar
• Aldamen, H., Duncan, K., Kelly, S., McNamara, R., & Nagel, S. (2012). Audit committee characteristics and firm performance during the global financial crisis. Accounting & Finance, 52(4), 971–1000. https://doi.org/10.1111/j.1467-629X.2011.00447.x
   Google Scholar
• Al Farooque, O., Buachoom, W., & Sun, L. (2020). Board, audit committee, ownership and financial performance–emerging trends from Thailand. Pacific Accounting Review, 32(1), 54–81. https://doi.org/10.1108/PAR-10-2018-0079
   Google Scholar
• Al Halbusi, H. (2022). Who pays attention to the moral aspects? Role of organizational justice and moral attentiveness in leveraging ethical behavior. International Journal of Ethics and Systems, 38(3), 357–379. https://doi.org/10.1108/IJOES-09-2021-0180
   Google Scholar
• Al Halbusi, H., Hassani, A., & Mosconi, E. (2021). Social Media Technologies’ Use for Competitive Information and Informational Trust and their Effects on Innovation in Industrial SMES. In 2021 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD). IEEE.
   Google Scholar
• Al-Matari, Y. (2022). Audit committee chairman characteristics and corporate performance: Empirical evidence from Saudi Arabia. Accounting, 8(1), 47–56. https://doi.org/10.5267/j.ac.2021.6.007
   Google Scholar
• Al-Matari, E. M., Al-Swidi, A. K., & Fadzil, F. H. (2014). The effect of board of directors characteristics, audit committee characteristics and executive committee characteristics on firm performance in Oman: An empirical study. Asian Social Science, 10(11), 149–171.
   Google Scholar
• Alodat, A. Y., Salleh, Z., & Hashim, H. A. (2022a). Corporate governance and sustainability disclosure: Evidence from Jordan. Corporate Governance: The International Journal of Business in Society, 1, 5. https://doi.org/10.1108/CG-04-2022-0162
   Google Scholar
• Alodat, A. Y., Salleh, Z., Hashim, H. A., & Sulong, F. (2021b). Corporate governance and firm performance: Empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 1, 3.
   Google Scholar
• Alodat, A. Y., Salleh, Z., Hashim, H. A., & Sulong, F. (2022). Corporate governance and firm performance: Empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 20(5), 866–896.
   Google Scholar
• Alodat, A. Y., Salleh, Z., Hashim, H. A., & Sulong, F. (2022). Investigating the mediating role of sustainability disclosure in the relationship between corporate governance and firm performance in Jordan. Management of Environmental Quality: An International Journal, 1, 2. https://doi.org/10.1108/MEQ-07-2021-0182
   Google Scholar
• Alqatamin, R. M. (2018). Audit committee effectiveness and company performance: Evidence from Jordan. Accounting and Finance Research, 7(2), 48. https://doi.org/10.5430/afr.v7n2p48
   Google Scholar
• Ananzeh, H., Al Shbail, M. O., Al Amosh, H., Khatib, S. F., & Abualoush, S. H. (2022). Political connection, ownership concentration, and corporate social responsibility disclosure quality (CSRD): Empirical evidence from Jordan. International Journal of Disclosure and Governance, 1–16. https://doi.org/10.1057/s41310-022-00167-z
   Google Scholar
• Appuhami, R., & Tashakor, S. (2017). The impact of audit committee characteristics on CSR disclosure: An analysis of Australian firms. Australian Accounting Review, 27(4), 400–420.‏.
   Google Scholar
• Baatwah, S. R., Salleh, Z., & Stewart, J. (2019). Audit committee chair accounting expertise and audit report timeliness: The moderating effect of chair characteristics. Asian Review of Accounting, 27(2), 273–306. https://doi.org/10.1108/ARA-12-2017-0190
   Google Scholar
• Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. J. Personal. Soc. Psychol, 51(6), 1173. https://doi.org/10.1037/0022-3514.51.6.1173
   Google Scholar
• Berezinets, I., Ilina, Y., & Cherkasskaya, A. (2017). Board structure, board committees and corporate performance in Russia. Managerial Finance, 43(10), 1073–1092. https://doi.org/10.1108/MF-11-2015-0308
   Google Scholar
• Chaudhry, N. I., Roomi, M. A., & Aftab, I. (2020). Impact of expertise of audit committee chair and nomination committee chair on financial performance of firm. Corporate Governance: The International Journal of Business in Society, 20(4), 621–638. https://doi.org/10.1108/CG-01-2020-0017
   Google Scholar
• Cormier, D., & Magnan, M. (1999). Corporate environmental disclosure strategies: Determinants, costs and benefits. Journal of Accounting, Auditing & Finance, 14(4), 429–451. https://doi.org/10.1177/0148558X9901400403
   Google Scholar
• Deegan, C., & Blomquist, C. (2006). Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry. Accounting, Organizations and Society, 31(4–5), 343–372.
   Google Scholar
• Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57–74. https://doi.org/10.2307/258191
   Google Scholar
• Ellram, L. M., & Tate, W. L. (2016). The use of secondary data in purchasing and supply management (P/SM) research. Journal of Purchasing and Supply Management, 22(4), 250–254. https://doi.org/10.1016/j.pursup.2016.08.005
   Google Scholar
• Epstein, L. (2008). The US Supreme Court. In The Oxford Handbook of Law and Politics. US Supreme Court.
   Google Scholar
• Faisal, F., Ridhasyah, R., & Haryanto, H. (2021). Political connections and firm performance in an emerging market context: The mediating effect of sustainability disclosure. International Journal of Emerging Markets, 1, 3. https://doi.org/10.1108/IJOEM-07-2020-0753
   Google Scholar
• Faleye, O., Hoitash, R., & Hoitash, U. (2011). The costs of intense board monitoring. Journal of Financial Economics, 101(1), 160–181. https://doi.org/10.1016/j.jfineco.2011.02.010
   Google Scholar
• Fariha, R., Hossain, M. M., & Ghosh, R. (2021). Board characteristics, audit committee attributes and firm performance: Empirical evidence from emerging economy. Asian Journal of Accounting Research. https://doi.org/10.1108/IJOEM-07-2020-0753
   Google Scholar
• Fich, E. M., & Shivdasani, A. (2006). Are busy boards effective monitors?. The Journal of Finance, 61(2), 689–724‏.
   Google Scholar
• Ghafran, C., & O’Sullivan, N. (2017). The impact of audit committee expertise on audit quality: Evidence from UK audit fees. The British Accounting Review, 49(6), 578–593. https://doi.org/10.1016/j.bar.2017.09.008
   Google Scholar
• Ghafran, C., & Yasmin, S. (2018). Audit committee chair and financial reporting timeliness: A focus on financial, experiential and monitoring expertise. International Journal of Auditing, 22(1), 13–24. https://doi.org/10.1111/ijau.12101
   Google Scholar
• Gupta, N., & Mahakud, J. (2021). Audit committee characteristics and bank performance: Evidence from India. Managerial Auditing Journal, 36(6), 813–855. https://doi.org/10.1108/MAJ-04-2020-2622
   Google Scholar
• Hashim, H. A., & Amrah, M. (2016). Corporate governance mechanisms and cost of debt: Evidence of family and non-family firms in Oman. Managerial Auditing Journal, 31(3), 314–336. https://doi.org/10.1108/MAJ-12-2014-1139
   Google Scholar
• Hassan, M. S., Al Halbusi, H., Razali, A., Ariffin, R. N. R., & Williams, K. A. (2022). The Swedish gamble: Trust in the government and self-efficacy in the battle to combat COVID-19. Current Psychology, 3, 1–16. https://doi.org/10.1007/s12144-022-02947-w
   Google Scholar
• Hassan, M. S., Raja Ariffin, R. N., Mansor, N., & Al Halbusi, H. (2021). An examination of street-level bureaucrats’ discretion and the moderating role of supervisory support: Evidence from the field. Administrative Sciences, 11(3), 65. https://doi.org/10.3390/admsci11030065
   Google Scholar
• He, L., & Yang, R. (2014). Does industry regulation matter? New evidence on audit committees and earnings management. Journal of Business Ethics, 123(4), 573–589. https://doi.org/10.1007/s10551-013-2011-9
   Google Scholar
• Hillman, A. J., & Dalziel, T. (2003). Boards of directors and firm performance: Integrating agency and resource dependence perspectives. Academy of Management Review, 28(3), 383–396. https://doi.org/10.2307/30040728
   Google Scholar
• Issaa, G., & Siamb, Y. A. (2020). Audit Committee Characteristics, Family Ownership, and Firm Performance: Evidence from Jordan. management, 14, 4. https://www.researchgate.net/profile/Yousef-Abu-Siam/publication/353430631_Audit_Committee_Characteristics_Family_Ownership_and_Firm_Performance_Evidence_from_Jordan/links/60fbfcf61e95fe241a847f48/Audit-Committee-Characteristics-Family-Ownership-and-Firm-Performance-Evidence-from-Jordan.pdf
   Google Scholar
• Jaafar, A., & El-Shawa, M. (2009). Ownership concentration, board characteristics and performance: Evidence from Jordan. In M. Tsamenyi & S. Uddin (Eds.), Accounting in Emerging Economies (Research in Accounting in Emerging Economies (Vol. 9, pp. 73–95). Emerald Group Publishing Limited, Bingley.
   Google Scholar
• Jermias, J., & Gani, L. (2014). The impact of board capital and board characteristics on firm performance. The British Accounting Review, 46(2), 135–153. https://doi.org/10.1016/j.bar.2013.12.001
   Google Scholar
• Kaawaase, T. K., Nairuba, C., Akankunda, B., & Bananuka, J. (2021). Corporate governance, internal audit quality and financial reporting quality of financial institutions. Asian Journal of Accounting Research, 6(3), 348–366. https://doi.org/10.1108/AJAR-11-2020-0117
   Google Scholar
• Kaur, N., & Singh, V. (2020). Empirically examining the impact of corporate social responsibility on financial performance: Evidence from Indian steel industry. Asian Journal of Accounting Research, 6(2), 134–151. https://doi.org/10.1108/AJAR-07-2020-0061
   Google Scholar
• Levitt, A. (2000). Renewing the covenant with investors. In Remarks delivered at NYU Center for Law and Business. New York, NY.
   Google Scholar
• Lin, J. W., Li, J. F., & Yang, J. S. (2006). The effect of audit committee performance on earnings quality. Managerial Auditing Journal, 21(9), 912–933. https://doi.org/10.1108/02686900610705019
   Google Scholar
• Livnat, J., Smith, G., Suslava, K., & Tarlie, M. (2021). Board tenure and firm performance. Global Finance Journal, 47, 100535. https://doi.org/10.1016/j.gfj.2020.100535
   Google Scholar
• Mansour, M., Aishah Hashim, H., Almaqtari, F. A., & Al-ahdal, W. M. (2021). A review of the influence of capital structure on the relationship between corporate governance and firm performance. International Journal of Procurement Management, 1(1), 1. https://doi.org/10.1504/IJPM.2021.10047744
   Google Scholar
• Mansour, M., Aishah Hashim, H., Salleh, Z., Al-ahdal, W. M., Almaqtari, F. A., & Abdulsalam Qamhan, M. (2022a). Governance practices and corporate performance: Assessing the competence of principal-based guidelines. Cogent Business & Management, 9(1), 2105570. https://doi.org/10.1080/23311975.2022.2105570
   Google Scholar
• Mansour, M., Al Amosh, H., Alodat, A. Y., Khatib, S. F., & Saleh, M. W. (2022b). The relationship between corporate governance quality and firm performance: The moderating role of capital structure. Sustainability, 14(17), 10525. https://doi.org/10.3390/su141710525
   Google Scholar
• Mansour, M., Hashim, H. A., & Salleh, Z. (2020). Datasets for corporate governance index of Jordanian non-financial sector firms. Data in Brief, 30, 105603. https://doi.org/10.1016/j.dib.2020.105603
   Google Scholar
• McMullen, D. A., Raghunandan, K., & Rama, D. V. (1996). Internal control reports and financial reporting problems. Accounting Horizons, 10(4), 67–75.
   Google Scholar
• Nipper, M. (2021). The role of audit committee chair tenure—A German perspective. International Journal of Auditing, 25(3), 716–732. https://doi.org/10.1111/ijau.12245
   Google Scholar
• Porter, M. E. (1991). Towards a dynamic theory of strategy. Strategic Management Journal, 12(S2), 95–117. https://doi.org/10.1002/smj.4250121008
   Google Scholar
• Safari, M. (2017). Board and audit committee effectiveness in the post-ASX Corporate Governance Principles and Recommendations era. Managerial Finance, 43(10), 1137–1151. https://doi.org/10.1108/MF-07-2015-0185
   Google Scholar
• Saleh, M. W. A., Zaid, M. A. A., Shurafa, R., Maigoshi, Z. S., Mansour, M., & Zaid, A. (2021). Does board gender enhance Palestinian firm performance? The moderating role of corporate social responsibility. Corporate Governance, 21(4), 685–701. https://doi.org/10.1108/CG-08-2020-0325
   Google Scholar
• Salleh, Z., Baatwah, S. R., & Ahmad, N. (2017). Audit Committee Financial Expertise and Audit Report Lag: Malaysia Further Insight. Asian Journal of Accounting & Governance, 8.
   Google Scholar
• Salleh, Z., Seno, R. O. H. A. I., Alodat, D. A., & Hashim, H. A. (2022). Does the audit committee effectiveness influence the reporting practice of GHG emissions in Malaysia? Journal of Sustainability Science and Management, 17(1), 204–220. https://doi.org/10.46754/jssm.2022.01.014
   Google Scholar
• Salleh, Z., & Stewart, J. (2012). The impact of expertise on the mediating role of the audit committee. Managerial Auditing Journal, 27(4), 378–402. https://doi.org/10.1108/02686901211217987
   Google Scholar
• Sultana, N., Singh, H., & Van der Zahn, J. L. M. (2015). Audit committee characteristics and audit report lag. International Journal of Auditing, 19(2), 72–87. https://doi.org/10.1111/ijau.12033
   Google Scholar
• Tan, S. H., Habibullah, M. S., Tan, S. K., & Choon, S. W. (2017). The impact of the dimensions of environmental performance on firm performance in travel and tourism industry. Journal of Environmental Management, 203, 603–611. https://doi.org/10.1016/j.jenvman.2017.02.029
   Google Scholar
• Tanyi, P. N., & Smith, D. B. (2014). Busyness, expertise, and financial reporting quality of audit committee chairs and financial experts. Auditing: A Journal of Practice & Theory, 34(2), 59–89.
   Google Scholar
• Tanyi, P. N., & Smith, D. B. (2015). Busyness, expertise, and financial reporting quality of audit committee chairs and financial experts. Auditing: A Journal of Practice & Theory, 34(2), 59–89. https://doi.org/10.2308/ajpt-50929
   Google Scholar
• Trumpp, C., & Guenther, T. (2017). Too little or too much? Exploring U‐shaped relationships between corporate environmental performance and corporate financial performance. Business Strategy and the Environment, 26(1), 49–68. https://doi.org/10.1002/bse.1900
   Google Scholar
• Tumwebaze, Z., Bananuka, J., Kaawaase, T. K., Bonareri, C. T., & Mutesasira, F. (2021). Audit committee effectiveness, internal audit function and sustainability reporting practices. Asian Journal of Accounting Research, 7(2), 163–181. https://doi.org/10.1108/AJAR-03-2021-0036
   Google Scholar
• Vafeas, N. (2003). Length of board tenure and outside director Independence. Journal of Business Finance & Accounting, 30(7‐8), 1043–1064. https://doi.org/10.1111/1468-5957.05525
   Google Scholar
• Vafeas, N. (2005). Audit committees, boards, and the quality of reported earnings. Contemporary Accounting Research, 22(4), 1093–1122. https://doi.org/10.1506/1QYN-2RFQ-FKYX-XP84
   Google Scholar
• Wahyudin, A., & Solikhah, B. (2017). Corporate governance implementation rating in Indonesia and its effects on financial performance. Corporate Governance the International Journal of Business in Society.
   Google Scholar
• Yang, J. S., & Krishnan, J. (2005). Audit committees and quarterly earnings management. International Journal of Auditing, 9(3), 201–219. https://doi.org/10.1111/j.1099-1123.2005.00278.x
   Google Scholar
• Yilmaz, I. (2021). Sustainability and financial performance relationship: International evidence. World Journal of Entrepreneurship, Management and Sustainable Development, 17(3), 537–549. https://doi.org/10.1108/WJEMSD-10-2020-0133
   Google Scholar
• Zhou, H., Owusu-Ansah, S., & Maggina, A. (2018). Board of directors, audit committee, and firm performance: Evidence from Greece. Journal of International Accounting, Auditing and Taxation, 31, 20–36. https://doi.org/10.1016/j.intaccaudtax.2018.03.002
   Google Scholar