Pengaruh Komite Audit dan Kepemilikan Manajerial terhadap Manajemen Laba Sebelum dan Sesudah Konvergensi Ifrs [PDF]
, 2017 This study aimed to examine the effect of audit committee and managerial ownership as an independent variabel on earning management before and after convergence and also examine the difference effect of audit committee and managerial ownership on earning
Anggriani, V. (Vivi) +1 more
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Traceability of Agri‐Food Products: The Key to Conscious Trade
Agribusiness, EarlyView.ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo +5 more
wiley +1 more source
PENGARUH KOMITE AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA SEBELUM DAN SESUDAH KONVERGENSI IFRS (Studi Empiris Pada Perusahaan Sektor Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2015) [PDF]
, 2017 This study aimed to examine the effect of audit committee and managerial ownership as an independent variabel on earning management before and after convergence and also examine the difference effect of audit committee and managerial ownership on earning
ANGGRIANI, Vivi, ISGIYARTA, Jaka
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Accounting Analysis Journal, 2019 The purpose of doing research is to analyze the influence of tenure, specialty audit, Audit Firm's reputation on quality auditing, and third variable interaction of audit quality when moderated by audit committee.
Rifqi Tri Atmojo, Sukirman Sukirman
doaj +1 more source
PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK KOMITE AUDIT TERHADAP FEE AUDITOR EKSTERNAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) [PDF]
, 2017 This study aims to examine the influence between components in the corporate governance and external auditor fee. The dependent variable in this research is the external auditor fee.
ACHMAD , Tarmizi +1 more
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Annals of Gastroenterological Surgery, EarlyView.This single‐center retrospective study evaluated perioperative outcomes after hepatectomy in 749 patients, including 140 receiving ATT, using propensity score matching to compare ATT and non‐ATT cohorts. Under standardized perioperative management, ATT did not increase major bleeding, transfusion, or severe morbidity overall; however, within the ATT ...
Haruki Mori +9 more
wiley +1 more source
Central European Public Administration Review, 2015 The paper critically assesses audit committee reporting in South Africa’s national government departments (NGDs). During the review, it was established that, from the regulatory perspective, there were limited guidelines relating to the extent and ...
Tankiso Moloi
doaj +1 more source
Auditing a Research Ethics Committee
Journal of the Royal College of Physicians of London, 1992 Research ethics committees approve research on human subjects performed locally. They have been criticised for failing to perform this function adequately. I have, therefore, examined the structure and process of the committee for Leicestershire and compared it with the guidelines for these committees produced by the Royal College of Physicians and the
openaire +2 more sources
AUDIT COMMITTEE ATTRIBUTES AND AUDIT QUALITY: A BENCHMARK ANALYSIS
Business: Theory and Practice, 2018 This study examined audit committee attributes and audit quality with emphasis on the specific requirements of the 2011 SEC code. The study applied the deductive approach via the expost facto research design and the Binary probit regression model in analyzing the various hypotheses put forward in study.
Osariemen Asiriuwa +3 more
openaire +5 more sources
PENGARUH KEAHLIAN KOMITE AUDIT DAN JUMLAH RAPAT KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN AUDIT EKSTERNAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2014-2015) [PDF]
, 2017 Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings.
ISGIYARTA, Jaka, WIDASARI, Taranira
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