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In the wake of this decade's corporate scandals, crimes and excesses, improving the effectiveness of corporate governance in the United States has become a priority. An important influence on a board's effectiveness at monitoring is its members’ degree of independence from senior management....
The purpose of this article is to investigate the effect of the existence of a voluntary audit committee on the level of International Financial Reporting Standard (IFRS)-required disclosure practices in Kuwait. A multivariate regression model is estimated using Ordinary Least Squares analysis...
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