“…The observed attribute of the nomination and remuneration committee is the existence of a committee (Borlea et al, 2017;Eulaiwi et al, 2016;Harymawan et al, 2019;Hutchinson et al, 2015;Kanapathippillai et al, 2016;Kent et al, 2021;Puni and Anlesinya, 2020;Ruigrok et al, 2006;Saha and Kabra, 2022), independent director (board) presence and committee independence (Ashraf et al, 2022;Eulaiwi et al, 2016;Ismail et al, 2020;Nyambia and Hamdan, 2018;Vinjamury, 2020), gender diversity on the committee (Alkalbani et al, 2019;Kaczmarek et al, 2012;Mans-Kemp and Viviers, 2019), diversity of nationality and race on the committee (Kaczmarek et al, 2012;Mans-Kemp and Viviers, 2019;Ruigrok et al, 2006), number of members and frequency of committee meetings (Appiah and Chizema, 2016;Kanapathippillai et al, 2016), expertise, experience, monitoring and independence of the committee chairman (Chaudhry et al, 2020) and committee effectiveness or quality (Appiah and Chizema, 2016;Kanapathippillai et al, 2016Kanapathippillai et al, , 2019.…”