This study evaluates the efficiency of external auditors in combating money laundering in the Sudanese financial sector. It examines how auditors’ capabilities and characteristics influence their effectiveness in anti-money laundering (AML). Quantitative data were collected through a survey of 228 external auditors in Sudan. Partial least squares structural equation modeling (PLS-SEM) was used to analyze the data. Auditors’ skills in rigorous financial analysis and investigation significantly improve their AML performance. Additionally, a strong ethical orientation positively affects auditors’ effectiveness. However, practical experience did not enhance the detection of money laundering. Most notably, the adoption of advanced technologies and analytics tools had the strongest positive impact. The findings highlight the need for enhanced auditor training, greater investments in regulatory technology (RegTech), increased oversight of ethics, and expanded information-sharing between auditors, regulators, and financial institutions. This study provides unique empirical evidence on leveraging external auditors’ capabilities to combat money laundering, specifically within the Sudanese context. The research model demonstrated good explanatory power and predictive accuracy.

The current study aims to explore the relationship between women’s participation in top management (TM) positions and earnings management (EM) practices. Besides, this study aims to examine the impact of corporate environmental sustainability (CES) as a moderating variable in this relationship. The study sample comprised 917 observations related to companies listed on the Saudi Stock Exchange over a seven-year period. Moreover, this study recognised a statistically significant positive correlation between the participation of women in TM and EM practices. Furthermore, the findings indicated a negative correlation between CES practices and EM; however, this correlation was not statistically significant, suggesting that the influence of CES is constrained or indirect in this context. Furthermore, the research suggests that CES does not serve as a moderating factor in the relationship between women’s representation and EM. The study’s novelty and scientific significance stem from its amalgamation of female governance, CES, and accounting methods within a mostly conservative regulatory framework, therefore addressing a critical need in the regional financial and management literature.

This study aims to investigate how board composition affects banks' efforts to combat money laundering. It was an applied research study using a descriptive and correlational design. All banks operate in the Arab world. We used screening procedures to select a sample of banks. The findings indicate the inclusion of board members with expertise in compliance, law, or finance has a favorable effect on financial institutions' AML initiatives. Board members who have experience in the financial sector or who have specific knowledge of anti-money laundering laws improve the results of anti-money laundering efforts, thereby avoiding fines for their companies. The Board of Director’s knowledge of anti-money laundering legislation, its ability to ensure the bank’s adherence to national and international anti-money laundering laws, and its flexibility in responding to regulatory modifications positively impact the commitment to anti-money laundering. The Board of Directors is the controller of the institution and therefore has the main role in combating money laundering. A board of directors committed to combating money laundering keeps the entire organization compliant and avoids the risks of money laundering.

هدفت الدراسة تحليل الإفصاح عن تكلفة المسئولية الاجتماعية من خلال أبعادها (تكلفة خدمة المجتمع، وتكلفة العاملين، وتكلفة العملاء، وتكلفة خدمة البيئة) ومعرفة أثرها على جودة المعلومات المحاسبية لشركات الاتصالات السودانية، اتبعت الدراسة المنهج الوصفي التحليلي لوصف الظاهرة وتحليلها من خلال استخدام الاستبانة كأداة للدراسة، حيث تم توزيع عدد 200 استبانة، وحُللت منها 180 استبانة، وكانت النتائج أن الشركات محل الدراسة تهتم بمتغيرات الدراسة: الإفصاح عن تكلفة المسئولية الاجتماعية، وجودة المعلومات المحاسبية بصورة مرتفعة، وعدم عدم وجود أثر معنوي للإفصاح عن تكلفة خدمة المجتمع في جودة المعلومات المحاسبية، ووجود أثر معنوي للإفصاح عن (تكلفة خدمة العاملين، وتكلفة خدمة العملاء، وتكلفة خدمة البيئة) في جودة المعلومات المحاسبية، وعدم وجود فروق في متوسطات استجابات مجتمع الدراسة باختلاف المتغيرات الديموغرافية على نطاق الدرجة الكلية. أوصت الدراسة بضرورة الاهتمام بالإفصاح عن تكلفة خدمة المجتمع في التقارير المالية لشركات الاتصالات السودانية، والاهتمام بالإفصاح عن أبعاد المسئولية الاجتماعية ككل.

The efficient organization of committees tasked with administrative supervision and risk management within the first-line defense structure is essential for robust corporate governance. This study examines the influence of diversity in first-line defense committees, specifically audit and nomination committees, on business value, as assessed by accounting performance, due to the nascent nature of this technique. The analysis concentrates on essential diversity characteristics, encompassing gender and member nationality. The research analyzes long-established companies in the commodity industry that are publicly traded on the Saudi financial market. Data were gathered from published annual financial reports spanning 2017 to 2022 and evaluated utilizing multiple regression approaches in EViews 10. The results demonstrate the existence of foreign representatives on both audit and nomination committees within the tested firms. Furthermore, the involvement of women in audit committees demonstrates a favorable and statistically significant correlation with business value. Conversely, female presence on nominating committees does not demonstrate a substantial correlation with firm value. These findings highlight the committee-specific impacts of diversity on company value in the Saudi setting. To strengthen the robustness and generalizability of these findings, subsequent research should integrate supplementary governance factors and broaden the analysis to encompass other institutional and economic contexts.