The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance

• Faozi A. Almaqtari,

  Roles Conceptualization, Data curation, Formal analysis, Investigation, Resources, Software, Supervision, Writing – original draft

  Affiliation Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, Kuala Nerus, Terengganu, Malaysia

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• Najib H. S. Farhan,

  Roles Data curation, Investigation, Methodology, Resources, Software, Visualization, Writing – review & editing

  Affiliation Faculty of Business Strides, Arab Open University, A’ali, Saudi Arabia

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• Hamood Mohammed Al-Hattami ,

  Roles Conceptualization, Investigation, Methodology, Validation

  * E-mail: hattamihamood@gmail.com, hattamihamood@hoduniv.net.ye

  Affiliation Faculty of Commerce and Economic, Department of Accounting, Hodeidah University, Al Hudaydah, Yemen

  https://orcid.org/0000-0001-6290-1697

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• Tamer Elsheikh

  Roles Conceptualization, Investigation, Visualization, Writing – review & editing

  Affiliations Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, Kuala Nerus, Terengganu, Malaysia, Faculty of Commerce, Kafrelsheikh University, Kafrelsheikh, Egypt

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