Results 11 to 20 of about 83,901 (313)

Audit Committee Effectiveness Among Malaysian Listed Companies

open access: yesMalaysian 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
doaj   +1 more source

The impact of audit committee characteristics on audit fees; evidence from Ghana

open access: yesCogent 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
doaj   +1 more source

DETERMINASI KARAKTERISTIK KOMITE AUDIT DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS STUDI EMPIRIS PERUSAHAAN SEKTOR JASA YANG TERDAFTAR DI BEI TAHUN 2010-2012

open access: yesJurnal 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
doaj   +1 more source

The role of intellectual capital as a mediation of relationship between audit committee and real earnings management [PDF]

open access: yesAccounting, 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
doaj   +1 more source

Do Audit Committees Have Capacity to Monitor Management: The Case of Serbia [PDF]

open access: yesManagement and Economics Review, 2019
In this paper we examine audit committees composition and work in companies in Serbia. Audit committees are seen as integral part of the modern system of corporate governance worldwide which role is even reinforced with new EU Auditing Directive ...
Savka VUČKOVIĆ-MILUTINOVIĆ
doaj   +1 more source

Audit Committee Effectiveness in Family & Non Family Firms Listed in Tehran Stock Exchange [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2021
The Different ownership structure and remarkable increase of family-owned firms in recent years, necessitate doing numerous studies. Therefore, this study investigates effectiveness of audit committee in these types of firms compared to other firms.
Seddighi Roohollah, mahdi mahannejad
doaj   +1 more source

AUDIT COMMITTEE ATTRIBUTES AND AUDITOR BRAND NAME OF LISTED COMPANIES IN NIGERIA

open access: yesInternational 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
doaj   +1 more source

The Impact of Audit Committe Characteristics on Audit Quality

open access: yesJurnal 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
doaj   +1 more source

Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba

open access: yesJurnal 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
doaj   +1 more source

The Demand of Cost of Equity: Is Audit Attributes Matters?

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2021
This paper examines the impact of the audit committee on external audit attributes and the cost of equity relationship. Before that, this study investigates the impact of auditor industry specialization, auditor tenure, and audit committee on audit ...
Muhammad Dhia Ulhaq   +2 more
doaj   +1 more source

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