Results 11 to 20 of about 84,371 (315)
Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia
The Indonesian Journal of Accounting Research, 2022 This research aims to test and analyze the determinants of audit report lag. This research uses purposive sampling and includes commercial banking companies listed on the Indonesian Stock Exchange during 2017-2019.
Septiani Wulandari, Zuni Barokah
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Jurnal Akuntansi Indonesia, 2014 Financial distress is a condition where a company cannot meet or has difficulty paying off its financial obligations to its creditors. In financial case, corporate governance parties who had an effect on financial distress is the audit committee.
Duwi Setiyani
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Audit Committee Effectiveness Among Malaysian Listed Companies
Malaysian Management Journal, 2020 This study investigates further the previous paper by Shamsul Nahar and Al-Murisi (1997) by examining the interactive effects of the variables in that paper and introducing other variables associated with corporate governance and political costs.
Shamsul Nahar Abdullah +1 more
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An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management [PDF]
مطالعات تجربی حسابداری مالی, 2015 The novelty and mandatory rules about establishing of the auditcommittee in Iranian listed companies as one of the important part ofcorporate governance are controversial subject.
Hossien Fakhari +2 more
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The impact of audit committee characteristics on audit fees; evidence from Ghana
Cogent Business & Management, 2022 The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee ...
Millicent Selase Afenya +3 more
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The Impact of Audit Committe Characteristics on Audit Quality
Jurnal Akuntansi, 2019 This research was conducted to investigate the effect of audit committee characteristics on audit quality. The characteristics of the audit committee used in this study are the number of audit committees, number of audit committee meetings, audit ...
Paradisa Sukma, Yustrida Bernawati
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Jurnal Akuntansi dan Perpajakan, 2022 The research formulation is how the audit committee, audit committee independence, audit tenure and profitability affect audit report lag in companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This study aims to analyze the effect of the audit committee, audit committee independence, audit tenure and profitability on audit report lag ...
Afifah Megarani +2 more
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AUDIT COMMITTEE ATTRIBUTES AND AUDITOR BRAND NAME OF LISTED COMPANIES IN NIGERIA
International Journal of Management Studies, 2019 This paper examines the effect of audit committee attributes on auditor brand name proxy by the Big 4. The study utilizes 88 listed firms in Nigeria through 440 firm-year observations ranging between the years 2012 to 2016.
Hussaini Bala +2 more
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Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba
Jurnal Akuntansi Indonesia, 2020 This study aims to determine the effect of the quality of the audit committee and the size of the public accounting firm on earnings management. The audit committee uses the proxy size of the audit committee, the number of audit committee meetings, the ...
Nazila Alfiyasahra +1 more
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The role of intellectual capital as a mediation of relationship between audit committee and real earnings management [PDF]
Accounting, 2021 This study aims to examine the role of human capital, which is part of intellectual capital, as a mediator in the relationship between audit committee expertise and the number of audit committee meetings with real earnings management.
Istanti, Sri Layla Wahyu +2 more
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