{"id":"https://openalex.org/W4307721049","doi":"https://doi.org/10.1080/23311975.2022.2135205","title":"Do effective audit committees, gender-diverse boards, and corruption controls influence the voluntary disclosures of Asian banks? The moderating role of directors\u2019 experience","display_name":"Do effective audit committees, gender-diverse boards, and corruption controls influence the voluntary disclosures of Asian banks? The moderating role of directors\u2019 experience","publication_year":2022,"publication_date":"2022-10-28","ids":{"openalex":"https://openalex.org/W4307721049","doi":"https://doi.org/10.1080/23311975.2022.2135205"},"language":"en","primary_location":{"id":"doi:10.1080/23311975.2022.2135205","doi":"https://doi.org/10.1080/23311975.2022.2135205","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311975.2022.2135205","pdf_url":"https://www.tandfonline.com/doi/epdf/10.1080/23311975.2022.2135205?needAccess=true&role=button","source":{"id":"https://openalex.org/S2738076829","display_name":"Cogent Business & Management","issn_l":"2331-1975","issn":["2331-1975"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","doaj","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Business & Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","datacite","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.tandfonline.com/doi/epdf/10.1080/23311975.2022.2135205?needAccess=true&role=button","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5040693524","display_name":"Muhammad Arsalan Hashmi","orcid":"https://orcid.org/0000-0003-2336-0431","observed_orcids":["https://orcid.org/0000-0003-2336-0431"]},"institutions":[{"id":"https://openalex.org/I39727005","display_name":"Dow University of Health Sciences","ror":"https://ror.org/01h85hm56","country_code":"PK","type":"education","lineage":["https://openalex.org/I39727005"]}],"countries":["PK"],"is_corresponding":true,"raw_author_name":"Muhammad Arsalan Hashmi","raw_affiliation_strings":["Dow University of Health Sciences","Institute of Business and Health Management, Dow University of Health Sciences, Pakistan"],"raw_orcid":"https://orcid.org/0000-0003-2336-0431","affiliations":[{"raw_affiliation_string":"Dow University of Health Sciences","institution_ids":["https://openalex.org/I39727005"]},{"raw_affiliation_string":"Institute of Business and Health Management, Dow University of Health Sciences, Pakistan","institution_ids":["https://openalex.org/I39727005"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5029089482","display_name":"Abdullah Abdullah","orcid":"https://orcid.org/0000-0001-8400-5295","observed_orcids":["https://orcid.org/0000-0001-8400-5295"]},"institutions":[{"id":"https://openalex.org/I103583917","display_name":"Karachi Institute of Economics and Technology","ror":"https://ror.org/02sdmkj94","country_code":"PK","type":"education","lineage":["https://openalex.org/I103583917"]}],"countries":["PK"],"is_corresponding":false,"raw_author_name":"Abdullah","raw_affiliation_strings":["Karachi Institute of Economics & Technology","College of Management Sciences, Karachi Institute of Economics & Technology, Pakistan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Karachi Institute of Economics & Technology","institution_ids":["https://openalex.org/I103583917"]},{"raw_affiliation_string":"College of Management Sciences, Karachi Institute of Economics & Technology, Pakistan","institution_ids":["https://openalex.org/I103583917"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5059549440","display_name":"Rayenda Khresna Brahmana","orcid":"https://orcid.org/0000-0002-6670-8875","observed_orcids":["https://orcid.org/0000-0002-6670-8875"]},"institutions":[{"id":"https://openalex.org/I106663880","display_name":"University of Bahrain","ror":"https://ror.org/0317ekv86","country_code":"BH","type":"education","lineage":["https://openalex.org/I106663880"]}],"countries":["BH"],"is_corresponding":false,"raw_author_name":"Rayenda Khresna Brahmana","raw_affiliation_strings":["College of Business Administration, University of Bahrain, Sakhir, Bahrain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business Administration, University of Bahrain, Sakhir, Bahrain","institution_ids":["https://openalex.org/I106663880"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5015279368","display_name":"Talat Ansari","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Talat Ansari","raw_affiliation_strings":["Pakistan Defence Officers Housing Authority"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Pakistan Defence Officers Housing Authority","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5053513886","display_name":"Muhammad Amin Hasan","orcid":"https://orcid.org/0000-0003-4956-0984","observed_orcids":["https://orcid.org/0000-0003-4956-0984"]},"institutions":[{"id":"https://openalex.org/I103583917","display_name":"Karachi Institute of Economics and Technology","ror":"https://ror.org/02sdmkj94","country_code":"PK","type":"education","lineage":["https://openalex.org/I103583917"]}],"countries":["PK"],"is_corresponding":false,"raw_author_name":"Muhammad Amin Hasan","raw_affiliation_strings":["Karachi Institute of Economics & Technology","College of Management Sciences, Karachi Institute of Economics & Technology, Pakistan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Karachi Institute of Economics & Technology","institution_ids":["https://openalex.org/I103583917"]},{"raw_affiliation_string":"College of Management Sciences, Karachi Institute of Economics & Technology, Pakistan","institution_ids":["https://openalex.org/I103583917"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5040693524"],"corresponding_institution_ids":["https://openalex.org/I39727005"],"apc_list":{"value":950,"currency":"GBP","value_usd":1165},"apc_paid":{"value":950,"currency":"GBP","value_usd":1165},"fwci":5.8931,"has_fulltext":true,"cited_by_count":14,"citation_normalized_percentile":{"value":0.96086708,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"9","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9824000000953674,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9824000000953674,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.004999999888241291,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.004000000189989805,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.9399999976158142},{"id":"https://openalex.org/keywords/audit-committee-effectiveness","display_name":"audit committee effectiveness","score":0.8209999799728394},{"id":"https://openalex.org/keywords/board-gender-diversity","display_name":"board gender diversity","score":0.8410000205039978},{"id":"https://openalex.org/keywords/control-of-corruption","display_name":"corruption control","score":0.843999981880188},{"id":"https://openalex.org/keywords/commercial-banks","display_name":"commercial banks","score":0.777999997138977},{"id":"https://openalex.org/keywords/asian-banks","display_name":"Asian banks","score":0.8349999785423279},{"id":"https://openalex.org/keywords/rule-of-law","display_name":"rule of law","score":0.7749999761581421},{"id":"https://openalex.org/keywords/regulatory-quality","display_name":"regulatory quality","score":0.9330000281333923},{"id":"https://openalex.org/keywords/government-effectiveness","display_name":"government effectiveness","score":0.8550000190734863},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6850000023841858}],"concepts":[{"id":"https://openalex.org/C26077564","wikidata":"https://www.wikidata.org/wiki/Q1910318","display_name":"Turnover","level":2,"score":0.6879717707633972},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.686717689037323},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6390891075134277},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6167158484458923},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.496254026889801},{"id":"https://openalex.org/C2780027415","wikidata":"https://www.wikidata.org/wiki/Q524648","display_name":"Language change","level":2,"score":0.4441056251525879},{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.4144965410232544},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.37056902050971985},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.10377031564712524},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.08866989612579346},{"id":"https://openalex.org/C124952713","wikidata":"https://www.wikidata.org/wiki/Q8242","display_name":"Literature","level":1,"score":0.0},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0}],"mesh":[],"locations_count":7,"locations":[{"id":"doi:10.1080/23311975.2022.2135205","doi":"https://doi.org/10.1080/23311975.2022.2135205","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311975.2022.2135205","pdf_url":"https://www.tandfonline.com/doi/epdf/10.1080/23311975.2022.2135205?needAccess=true&role=button","source":{"id":"https://openalex.org/S2738076829","display_name":"Cogent Business & Management","issn_l":"2331-1975","issn":["2331-1975"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","doaj","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Business & Management","raw_type":"journal-article"},{"id":"pmh:oai:eprints.soton.ac.uk:475945","doi":null,"is_oa":true,"landing_page_url":"http://doi.org/10.1080/23311975.2022.2135205>).","pdf_url":"https://eprints.soton.ac.uk/475945/1/Do_effective_audit_committees_gender_diverse_boards_and_corruption_controls_influence_the_voluntary_disclosures_of_Asian_banks_The_moderating_role_of.pdf","source":{"id":"https://openalex.org/S4306401019","display_name":"ePrints Soton (University of Southampton)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I43439940","host_organization_name":"University of Southampton","host_organization_lineage":["https://openalex.org/I43439940"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"pmh:oai:RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2135205","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/23311975.2022.2135205","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:1b8fc2beae664828bde19a9102a56f18","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/1b8fc2beae664828bde19a9102a56f18","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Cogent Business & Management, Vol 9, Iss 1 (2022)","raw_type":"article"},{"id":"pmh:oai:econstor.eu:10419/289289","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10419/289289","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:article"},{"id":"doi:10.60692/r3k0k-xa537","doi":"https://doi.org/10.60692/r3k0k-xa537","is_oa":true,"landing_page_url":"https://doi.org/10.60692/r3k0k-xa537","pdf_url":null,"source":{"id":"https://openalex.org/S7407051682","display_name":"Greater South Information System","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"},{"id":"doi:10.60692/w61yf-yeh75","doi":"https://doi.org/10.60692/w61yf-yeh75","is_oa":true,"landing_page_url":"https://doi.org/10.60692/w61yf-yeh75","pdf_url":null,"source":{"id":"https://openalex.org/S7407051682","display_name":"Greater South Information System","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"}],"best_oa_location":{"id":"doi:10.1080/23311975.2022.2135205","doi":"https://doi.org/10.1080/23311975.2022.2135205","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311975.2022.2135205","pdf_url":"https://www.tandfonline.com/doi/epdf/10.1080/23311975.2022.2135205?needAccess=true&role=button","source":{"id":"https://openalex.org/S2738076829","display_name":"Cogent Business & Management","issn_l":"2331-1975","issn":["2331-1975"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","doaj","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Business & Management","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.7297000288963318,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4307721049.pdf","grobid_xml":"https://content.openalex.org/works/W4307721049.grobid-xml"},"referenced_works_count":66,"referenced_works":["https://openalex.org/W1526589366","https://openalex.org/W1621536546","https://openalex.org/W1853464014","https://openalex.org/W1876563381","https://openalex.org/W1967747251","https://openalex.org/W1975623658","https://openalex.org/W1977782702","https://openalex.org/W1980490437","https://openalex.org/W1991774331","https://openalex.org/W1996463285","https://openalex.org/W2002420282","https://openalex.org/W2005102103","https://openalex.org/W2005787864","https://openalex.org/W2014138665","https://openalex.org/W2033846597","https://openalex.org/W2040955510","https://openalex.org/W2050160040","https://openalex.org/W2057154167","https://openalex.org/W2060830173","https://openalex.org/W2072230298","https://openalex.org/W2084927382","https://openalex.org/W2090815169","https://openalex.org/W2091101029","https://openalex.org/W2096356928","https://openalex.org/W2097737425","https://openalex.org/W2117502945","https://openalex.org/W2122661166","https://openalex.org/W2142795305","https://openalex.org/W2143163471","https://openalex.org/W2143674491","https://openalex.org/W2160184254","https://openalex.org/W2167928577","https://openalex.org/W2171160632","https://openalex.org/W2185740558","https://openalex.org/W2294623429","https://openalex.org/W2324400225","https://openalex.org/W2530129800","https://openalex.org/W2620751172","https://openalex.org/W2752617332","https://openalex.org/W2769236529","https://openalex.org/W2773816780","https://openalex.org/W2884035295","https://openalex.org/W2887046556","https://openalex.org/W2923536729","https://openalex.org/W2980993515","https://openalex.org/W3010137487","https://openalex.org/W3039234436","https://openalex.org/W3046792363","https://openalex.org/W3083202465","https://openalex.org/W3095938159","https://openalex.org/W3108936064","https://openalex.org/W3120498703","https://openalex.org/W3121295790","https://openalex.org/W3121500353","https://openalex.org/W3122859634","https://openalex.org/W3123323948","https://openalex.org/W3124631588","https://openalex.org/W3125499115","https://openalex.org/W3125633749","https://openalex.org/W3125975775","https://openalex.org/W3131703476","https://openalex.org/W3134474099","https://openalex.org/W3177565359","https://openalex.org/W3192723081","https://openalex.org/W4244992121","https://openalex.org/W7037411764"],"related_works":["https://openalex.org/W2998381771","https://openalex.org/W4284959499","https://openalex.org/W7218343795","https://openalex.org/W3085249660","https://openalex.org/W3027906314","https://openalex.org/W1090347238","https://openalex.org/W3141125397","https://openalex.org/W2810498249","https://openalex.org/W4313056778","https://openalex.org/W2803444367"],"abstract_inverted_index":{"The":[0],"study":[1],"investigates":[2],"whether":[3,24],"effective":[4,81],"audit":[5,31,34,82,116,119],"committees,":[6,83],"gender-diverse":[7,84],"boards,":[8,85],"and":[9,40,64,86,125,161],"corruption":[10,41,87,126],"controls":[11,42,88,127],"affect":[12],"the":[13,28,113,140],"level":[14],"of":[15,18,30,115,131,157],"voluntary":[16,44,129],"disclosures":[17,130],"Asian":[19,55,132],"banks.":[20,133],"Further,":[21,103,144],"we":[22,69,104],"analyze":[23],"directors\u2019":[25,109],"experience":[26,110],"moderates":[27,112],"impact":[29,114],"committee":[32,35,117,120],"independence,":[33,118],"meetings,":[36,121],"board":[37,122],"gender":[38,123],"diversity,":[39,124],"on":[43,128],"disclosures.":[45,102],"We":[46,75],"use":[47],"data":[48],"for":[49],"commercial":[50,78,149],"banks":[51,79,150],"operating":[52,151],"in":[53,152],"six":[54],"countries,":[56],"i.e.,":[57],"China,":[58],"India,":[59],"Pakistan,":[60],"Malaysia,":[61],"Hong":[62],"Kong,":[63],"Singapore.":[65],"For":[66],"empirical":[67],"analysis,":[68],"apply":[70],"several":[71],"robust":[72],"statistical":[73],"techniques.":[74],"find":[76,105],"that":[77,108,148,154],"with":[80,139],"tend":[89,164],"to":[90,165],"disclose":[91,166],"less":[92,167],"information":[93,168],"voluntarily":[94],"as":[95],"they":[96],"perceive":[97],"limited":[98],"benefits":[99],"from":[100],"optional":[101],"unique":[106,135],"evidence":[107],"significantly":[111],"Our":[134],"findings":[136],"are":[137],"consistent":[138],"proprietary":[141],"cost":[142],"theory.":[143],"our":[145],"results":[146],"indicate":[147],"countries":[153],"maintain":[155],"rule":[156],"law,":[158],"regulatory":[159],"quality,":[160],"government":[162],"effectiveness":[163],"voluntarily.":[169]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":6}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2022-11-05T00:00:00"}