Results 31 to 40 of about 523,462 (360)
Jurnal Ilmiah Akuntansi, 2023 This study critically examines the implementation of public sector audit committee guidelines within the MoF Audit Committee. Employing a comprehensive case study approach, the research delves into primary documents and conducts structured and semi-
Novia Ramadhan, Lindawati Gani
doaj +1 more source
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
doaj +1 more source
Jurnal Akuntansi, 2019 This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression.
Fany -, Yie Ke Feliana
doaj +1 more source
Jurnal Akuntansi dan Keuangan Indonesia, 2013 This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable.
Nurul Mutmainnah, Ratna Wardhani
doaj +1 more source
Data in Brief, 2020 This article describes a dataset on firm-level corporate governance (CG) mechanisms in the Sultanate of Oman. It incorporates, in cross-sectional time series (pooled panel) data, eleven variables: corporate governance quality, board of directors’ quality,
Saeed Rabea Baatwah +2 more
doaj +1 more source
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
doaj +1 more source
AUDIT COMMITTEE AND REGULATORY SCRUTINY
Revista de Administração de Empresas, 2022 ABSTRACT This paper examines the relationship between audit committee characteristics and regulatory scrutiny. Comment letters issued by the Securities and Exchange Organization of Iran were used to measure regulatory scrutiny. Empirical results show that audit committee financial expertise increases (decreases) regulatory scrutiny when audit committee
Reza Hesarzadeh +2 more
openaire +2 more sources
Financial Distress In Indonesia: Viewed From Governance Structure
Jurnal Riset Akuntansi dan Keuangan, 2020 This study aims to determine the effect of managerial ownership, institutional ownership, the proportion of independent commissioners, the size of the audit committee, the independence of the audit committee, and the number of audit committee meetings on
Aristanti Widyaningsih
doaj +1 more source
The Overseas Experience of Audit Committee and Audit Fees: Empirical Evidence from China
Complexity, 2021 The complexity of audit committee experience, including the overseas experience, has an important impact on corporate governance. In this paper, we study the impact of the overseas experiences of the members of audit committee on audit fees.
Chengai Li, Lin Pan, Meilan Chen
doaj +1 more source
The Relationship between Audit Committee Attributes and Financial Reporting Quality among Manufacturing Firms in Kenya [PDF]
International Journal of Management, Accounting and Economics, 2022 This study examines the relationship between Audit Committee Attributes and Changes in Financial Reporting Quality Among Manufacturing Firms in Kenya. Using a sample of publicly listed firms based on 2010-2018 data, our study finds that the expertise of ...
Edwin Sitienei
doaj +1 more source