The Influence of Audit Committee Characteristics on Firm Profitability in Ghana
The Indonesian Journal of Accounting ResearchThis study explored how audit committee characteristics—specifically independence, meeting frequency, size, and financial expertise—affect the profitability of companies listed on the Ghana Stock Exchange.
Alhassan Musah +3 more
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Further Education Funding Council : circular : 99/43 : audit of 1998-99 final funding unit claim and of the 1998-99 individualised student record data [PDF]
, 1999 "Guidance to heads of institutions and audit committee chairs receiving Council funds in 1998-99 and to external auditors undertaking audits of 1998-99 final funding unit claims and student number returns.
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Independent audit committee members’ board tenure and audit fees [PDF]
, 2012 This study examines whether independent audit committee members’ board tenure affects audit fees. We find that audit fees are lower for firms with high proportion of long board tenure directors on the independent audit committee than for firms with low ...
Chan, Anthony, Liu, Guoping, Sun, Jerry
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Audit Committee Performance Evaluation Model: Indicators and Importance of Each [PDF]
مطالعات تجربی حسابداری مالیConsidering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its strengths and weaknesses is very important.
Alireza Javadipour +3 more
doaj +1 more source
Analisis Determinan Audit Report Lag pada Perusahaan Perbankan di Indonesia
Accounting and Management Journal, 2023 This study aims to examine the effect of company size, profitability, and audit committee characteristics as indicated by audit committee size, independent audit committee, and the frequency of audit committee meetings on audit report lag in Indonesian ...
Yohanes Mario Pratama
doaj +1 more source
The Effect of Company Size, Solvency and Audit Committee on Delay Audit [PDF]
, 2019 Delay in financial reporting, a company complaint. Because the investor no longer believes. Therefore, audit delay needs to be addressed. This study aims to analyze and describe audit delay factors. The research method used is quantitative with secondary
Saragih, M. R. (Muhammad)
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Jurnal Akuntansi, 2018 The aim of this research is to examine the effect of audit committee financial expertise (measured by audit committee experience in accounting, supervision, and financial)and audit committee status (relative to management) on earnings management.
Delfita Siagian, Sylvia Veronica Siregar
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PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN ETIKA (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) [PDF]
, 2016 This study aims to examine the effect of the proportion of independent members of the audit committee, the number of audit committee meetings, the size of the audit committee, the average tenure of audit committee members, and members of the audit ...
PRADANA, Bayu Wisnu, RATMONO , Dwi
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The effect of board characteristics and audit committee characteristics on audit quality [PDF]
Management Science Letters, 2019 The issues of audit quality and audit committee have received huge consideration from the auditing profession, the general public population and the government controllers particularly after the prominent corporate outrages in firms like Enron, Global ...
Dheyaa Zamil Khudhair +2 more
doaj +1 more source
The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality [PDF]
مطالعات تجربی حسابداری مالیThe purpose of this study is to examine the relationship between financial expertise and the experience of the audit committee chairman with auditor selection, audit fees, and audit quality.
Akram Afsay
doaj +1 more source