{"id":"https://openalex.org/W4377261644","doi":"https://doi.org/10.1108/raf-11-2022-0326","title":"Busy audit committee directors and corporate narrative disclosure in Oman","display_name":"Busy audit committee directors and corporate narrative disclosure in Oman","publication_year":2023,"publication_date":"2023-05-22","ids":{"openalex":"https://openalex.org/W4377261644","doi":"https://doi.org/10.1108/raf-11-2022-0326"},"language":"en","primary_location":{"id":"doi:10.1108/raf-11-2022-0326","doi":"https://doi.org/10.1108/raf-11-2022-0326","is_oa":false,"landing_page_url":"https://doi.org/10.1108/raf-11-2022-0326","pdf_url":null,"source":{"id":"https://openalex.org/S95074589","display_name":"Review of Accounting and Finance","issn_l":"1475-7702","issn":["1475-7702","1758-7700"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Accounting and Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5046684318","display_name":"Hidaya Al Lawati","orcid":"https://orcid.org/0000-0001-8192-2100","observed_orcids":["https://orcid.org/0000-0001-8192-2100"]},"institutions":[{"id":"https://openalex.org/I47818738","display_name":"Sultan Qaboos University","ror":"https://ror.org/04wq8zb47","country_code":"OM","type":"education","lineage":["https://openalex.org/I47818738"]}],"countries":["OM"],"is_corresponding":false,"raw_author_name":"Hidaya Al Lawati","raw_affiliation_strings":["Department of Accounting, College of Economics and Political Science, Sultan Qaboos University, Muscat, Oman"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, College of Economics and Political Science, Sultan Qaboos University, Muscat, Oman","institution_ids":["https://openalex.org/I47818738"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5072422543","display_name":"Khaled Hussainey","orcid":"https://orcid.org/0000-0003-3641-1031","observed_orcids":["https://orcid.org/0000-0003-3641-1031"]},"institutions":[{"id":"https://openalex.org/I63072094","display_name":"University of Portsmouth","ror":"https://ror.org/03ykbk197","country_code":"GB","type":"education","lineage":["https://openalex.org/I63072094"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Khaled Hussainey","raw_affiliation_strings":["School of Accounting, Economics and Finance, Faculty of Business and Law, University of Portsmouth, Portsmouth, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting, Economics and Finance, Faculty of Business and Law, University of Portsmouth, Portsmouth, UK","institution_ids":["https://openalex.org/I63072094"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5070352854","display_name":"Roza Sagitova","orcid":"https://orcid.org/0000-0001-5685-4919","observed_orcids":["https://orcid.org/0000-0001-5685-4919"]},"institutions":[{"id":"https://openalex.org/I63072094","display_name":"University of Portsmouth","ror":"https://ror.org/03ykbk197","country_code":"GB","type":"education","lineage":["https://openalex.org/I63072094"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Roza Sagitova","raw_affiliation_strings":["School of Accounting, Economics and Finance, Faculty of Business and Law, University of Portsmouth, Portsmouth, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting, Economics and Finance, Faculty of Business and Law, University of Portsmouth, Portsmouth, UK","institution_ids":["https://openalex.org/I63072094"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.6889,"has_fulltext":false,"cited_by_count":5,"citation_normalized_percentile":{"value":0.83970514,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"22","issue":"3","first_page":"374","last_page":"398"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9897000193595886,"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":0.9897000193595886,"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":0.004399999976158142,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.004100000020116568,"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/forward-looking-disclosure","display_name":"forward-looking disclosure","score":0.800000011920929},{"id":"https://openalex.org/keywords/information-disclosure-quality","display_name":"disclosure quality","score":0.7490000128746033},{"id":"https://openalex.org/keywords/disclosure-quantity","display_name":"disclosure quantity","score":0.9729999899864197},{"id":"https://openalex.org/keywords/multiple-directorships","display_name":"multiple directorships","score":0.9160000085830688},{"id":"https://openalex.org/keywords/corporate-governance-codes","display_name":"corporate governance codes","score":0.8840000033378601},{"id":"https://openalex.org/keywords/oman","display_name":"Oman","score":0.42399999499320984}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8149120807647705},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.7335797548294067},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6779963970184326},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6505873799324036},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.6283878087997437},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6245822906494141},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.6028799414634705},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5752289295196533},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5563642382621765},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4825281798839569},{"id":"https://openalex.org/C199033989","wikidata":"https://www.wikidata.org/wiki/Q1318295","display_name":"Narrative","level":2,"score":0.43288615345954895},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.24204900860786438},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.1451006829738617},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.10652023553848267},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.07390099763870239},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/raf-11-2022-0326","doi":"https://doi.org/10.1108/raf-11-2022-0326","is_oa":false,"landing_page_url":"https://doi.org/10.1108/raf-11-2022-0326","pdf_url":null,"source":{"id":"https://openalex.org/S95074589","display_name":"Review of Accounting and Finance","issn_l":"1475-7702","issn":["1475-7702","1758-7700"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Accounting and Finance","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:rafpps:raf-11-2022-0326","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/RAF-11-2022-0326/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","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"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":105,"referenced_works":["https://openalex.org/W72383108","https://openalex.org/W240546326","https://openalex.org/W561760508","https://openalex.org/W1504139461","https://openalex.org/W1526196628","https://openalex.org/W1531128585","https://openalex.org/W1899845964","https://openalex.org/W1933160873","https://openalex.org/W1965100145","https://openalex.org/W1976220215","https://openalex.org/W1977290466","https://openalex.org/W1980414430","https://openalex.org/W1988633248","https://openalex.org/W1989001534","https://openalex.org/W1997604914","https://openalex.org/W2002118173","https://openalex.org/W2003937960","https://openalex.org/W2009273289","https://openalex.org/W2016552723","https://openalex.org/W2020443871","https://openalex.org/W2026946218","https://openalex.org/W2039727433","https://openalex.org/W2041350849","https://openalex.org/W2053191020","https://openalex.org/W2061405137","https://openalex.org/W2068782021","https://openalex.org/W2075710897","https://openalex.org/W2077969642","https://openalex.org/W2084060783","https://openalex.org/W2084943559","https://openalex.org/W2092245403","https://openalex.org/W2101376317","https://openalex.org/W2101733491","https://openalex.org/W2102896483","https://openalex.org/W2103482247","https://openalex.org/W2110995909","https://openalex.org/W2126446008","https://openalex.org/W2128882517","https://openalex.org/W2130043160","https://openalex.org/W2132984946","https://openalex.org/W2133616567","https://openalex.org/W2136441992","https://openalex.org/W2137488937","https://openalex.org/W2143802320","https://openalex.org/W2148064970","https://openalex.org/W2149134878","https://openalex.org/W2153402967","https://openalex.org/W2154036645","https://openalex.org/W2161577507","https://openalex.org/W2171983833","https://openalex.org/W2268712472","https://openalex.org/W2332782890","https://openalex.org/W2403867046","https://openalex.org/W2465767550","https://openalex.org/W2542818724","https://openalex.org/W2546589589","https://openalex.org/W2558055261","https://openalex.org/W2573869672","https://openalex.org/W2580557681","https://openalex.org/W2749896356","https://openalex.org/W2752617332","https://openalex.org/W2775804927","https://openalex.org/W2789919051","https://openalex.org/W2806181676","https://openalex.org/W2898447924","https://openalex.org/W2905872782","https://openalex.org/W2906485715","https://openalex.org/W2914141864","https://openalex.org/W2935686671","https://openalex.org/W2939811392","https://openalex.org/W2982664847","https://openalex.org/W2989095198","https://openalex.org/W2989632444","https://openalex.org/W3042422472","https://openalex.org/W3099751467","https://openalex.org/W3116489876","https://openalex.org/W3121991680","https://openalex.org/W3122071924","https://openalex.org/W3122299791","https://openalex.org/W3122524802","https://openalex.org/W3122859634","https://openalex.org/W3123057941","https://openalex.org/W3123605543","https://openalex.org/W3123724197","https://openalex.org/W3123858746","https://openalex.org/W3124082399","https://openalex.org/W3124245480","https://openalex.org/W3124423437","https://openalex.org/W3124458444","https://openalex.org/W3125441856","https://openalex.org/W3125629679","https://openalex.org/W3182923178","https://openalex.org/W3208015216","https://openalex.org/W4200196972","https://openalex.org/W4220796908","https://openalex.org/W4229013130","https://openalex.org/W4252449759","https://openalex.org/W4283068228","https://openalex.org/W4283654915","https://openalex.org/W4292201391","https://openalex.org/W4301186700","https://openalex.org/W4310024316","https://openalex.org/W4310243213","https://openalex.org/W4311309741","https://openalex.org/W4313332356"],"related_works":["https://openalex.org/W3122524802","https://openalex.org/W4386264869","https://openalex.org/W4310024316","https://openalex.org/W2558055261","https://openalex.org/W7078747643","https://openalex.org/W7111174449","https://openalex.org/W564375073","https://openalex.org/W7097630913","https://openalex.org/W4200425721","https://openalex.org/W4384571396"],"abstract_inverted_index":{"Purpose":[0],"This":[1,100],"study":[2,101],"aims":[3],"to":[4,31,105],"examine":[5],"whether,":[6],"and":[7,19,35,66,88,97],"which":[8],"type":[9],"of,":[10],"busy":[11],"audit":[12],"committee":[13],"(AC)":[14],"directors":[15,70,84],"affect":[16,73,94],"the":[17,33,50,55,114],"quality":[18,34],"quantity":[20,36,75,96],"of":[21,37,44,116],"forward-looking":[22],"disclosure":[23,74,95],"(FLD).":[24],"Design/methodology/approach":[25],"The":[26,39,59,77],"authors":[27,40,60,78],"use":[28,41],"content":[29],"analysis":[30],"measure":[32],"FLD.":[38],"a":[42],"sample":[43],"Omani":[45],"financial":[46,86],"institutions":[47],"listed":[48],"on":[49],"Muscat":[51],"Securities":[52],"Market":[53],"for":[54],"period":[56],"2014\u20132018.":[57],"Findings":[58],"find":[61,80],"that":[62,81,122],"overlapped":[63,68,82,129],"AC":[64,69,83,118,130],"chairs":[65],"total":[67],"negatively":[71],"(positively)":[72],"(quality).":[76],"also":[79],"with":[85,90],"expertise":[87],"those":[89],"multiple":[91],"directorships":[92],"positively":[93],"quality.":[98],"Originality/value":[99],"offers":[102],"new":[103],"insights":[104],"policymakers":[106],"(and":[107],"managers)":[108],"as":[109],"it":[110],"informs":[111],"them":[112],"about":[113],"benefits":[115],"overlapping":[117],"directorship.":[119],"It":[120],"suggests":[121],"corporate":[123],"governance":[124],"codes":[125],"should":[126],"not":[127],"limit":[128],"direcotorship.":[131]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2023-05-23T00:00:00"}