Results 31 to 40 of about 513,086 (212)

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia)

open access: yesKeberlanjutan, 2016
This research aims to determine the effect of characteristic of audit committee consists of independence, competence, frequency of meeting, the size of the audit committee, tenure of audit committe, and multiple directorship of audit committee on the ...
Sukarno Sukarno
doaj   +1 more source

Effects of Presence of Audit Committee and Its Characteristics on Audit Report [PDF]

open access: yesمجله دانش حسابداری, 2016
This study examines the impacts of the existence of audit committee and its characteristics on audit report lag. The characteristics consist of audit committee’s financial expertise, experience, gender, size, and independence.
Mehdi Salehi   +2 more
doaj   +1 more source

Investigating the Effects of Audit Committee Quality on Cash Holdings Level [PDF]

open access: yesمجله دانش حسابداری, 2017
This study aimed to investigate the relationship between audit committee quality and cash holdings level. In this study, the ratio of Ozkan and Ozkan (2004) was used for measuring cash holdings, and the suggested variables of Pearson and Rohana (2014 ...
Zohreh Hajiha, Hossein Rajabdorri
doaj   +1 more source

PENGARUH OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA DENGAN KARAKTERISTIK KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI

open access: yesJurnal Akuntansi Kontemporer, 2020
Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun ...
Theresia Monica Joviana   +2 more
doaj   +1 more source

The Role of Audit Committee Characteristics and I.C. Performance on I.C. Disclosure: Evidence from the Indonesian Banking Sector

open access: yesEconomies, 2022
This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of ...
Wisnu Mawardi   +2 more
doaj   +1 more source

A Conversation with a Regulator : Meeting with Paul Boyle, Chief Executive of the Financial Reporting Council [PDF]

open access: yes, 2009
Prepared for the Audit Committee Chair Forum, published by Ernst & Young, CBI and Cranfield School of Management. This paper reflects the discussions at a meeting of the Audit Committee Chair Forum (ACCF) held on 19th March 2009, which was addressed ...
Bender, Ruth
core  

ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KONSERVATISME AKUNTANSI [PDF]

open access: yes, 2016
This study examines the association between audit committee characteristics and accounting conservatism. The analysis used audit committee characteristics such as audit committee size, audit committee independence, audit committee experienced, audit ...
ALIM, Haidar Tsany, SUDARNO, Sudarno
core  

Moderation effects of multiple directorships on audit committee and firm performance: A middle eastern perspective

open access: yesCogent Business & Management, 2023
This study examines the moderation effects of audit committee members’ multiple directorships on the association between the number of audit committee meetings, attendance in the audit committee meetings and firm performance.
Kamilah Kamaludin   +2 more
doaj   +1 more source

The Role and Function of the Audit Committee [PDF]

open access: yes, 2005
There is no universal standard for the way in which audit committees work. Although broadly they covered the same activities, the number of formal meetings of companies reviewed ranged between 3 and 13 in the year.
Bender, Ruth
core  

Industry expertise on audit committee and audit report timeliness [PDF]

open access: gold, 2021
Nahla Abdulrahman Mohammed Raweh   +3 more
openalex   +1 more source

Home - About - Disclaimer - Privacy