“…Moreover, future studies could examine the impact of overlapping AC directorships on different types of voluntary disclosure, such as sustainability disclosure, as governance and sustainability remain open dialogues among stakeholders (Alkaraan, 2021(Alkaraan, , 2022. Recent research explores different types of voluntary disclosures, such as Covid-related disclosure (Elmarzouky et al, 2021), key audit matter disclosure (Elmarzouky et al, 2022a(Elmarzouky et al, , 2022b(Elmarzouky et al, , 2022c, sustainable development goals disclosure (Al Lawati and Hussainey, 2022b), and industry 4 technologies-related disclosures (Alkaraan et al, 2022(Alkaraan et al, , 2023bHussainey et al, 2022). Further research could examine the impact of different types of AC overlap on these types of disclosure.…”