Audit committees and internal auditors: Using LMX for relationship analysis [PDF]
, 2008 The purpose of this paper is to provide a theoretically-informed meaning for the ‘quality of the audit committee-internal auditor relationship’ construct and to provide a new instrument for its measure.
Eggleton, Ian R.C. +2 more
core +1 more source
Audit Committee Effectiveness Among Malaysian Listed Companies
Malaysian Management Journal, 1999 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
PENGARUH KEAHLIAN KOMITE AUDIT DAN JUMLAH RAPAT KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN AUDIT EKSTERNAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2014-2015) [PDF]
, 2017 Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings.
ISGIYARTA, Jaka, WIDASARI, Taranira
core
Komite Audit Sebagai Pemoderasi Pengaruh Workload dan Masa Perikatan Audit Pada Kualitas Audite
Jurnal Ilmiah Akuntansi dan Bisnis, 2016 This research aims to find empirical evidence about the impact of workload and audit tenure on audit quality and using audit committee as a moderating variable.
Theresia Julina Rusli +1 more
doaj +1 more source
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LABA DAN MANAJEMEN LABA DI BURSA EFEK INDONESIA [PDF]
, 2012 This study aims to examine the relationship between specific characteristics of the auditcommittee and earnings quality of earnings management in companie in Indonesia.
AJI, Aditya Bayuputranto +1 more
core
PENGARUH KOMITE AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA SEBELUM DAN SESUDAH KONVERGENSI IFRS (Studi Empiris Pada Perusahaan Sektor Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2015) [PDF]
, 2017 This study aimed to examine the effect of audit committee and managerial ownership as an independent variabel on earning management before and after convergence and also examine the difference effect of audit committee and managerial ownership on earning
ANGGRIANI, Vivi, ISGIYARTA, Jaka
core
Reputation Concerns and Herd Behavior of Audit Committees - A Corporate Governance Problem [PDF]
This paper offers an explanation for audit committee failures within a corporate governance context. We consider a setting in which the management of a firm sets up financial statements that are possibly biased.
Barbara Schöndube-Pirchegger +1 more
core
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA [PDF]
, 2018 This study aims to examine the effect of audit committee characteristics and audit quality on earnings management. These characteristics are size of the audit committee, competency of audit committee, and audit committee activities, while the audit ...
AYU, Made Shinta Sekar, FAISAL, Faisal
core
The Effect of Audit Committee Characteristics on Timeliness of Financial Reporting ...... [PDF]
, 2016 This study examines the effects of the audit committee independence, audit committee activity, audit committee competence, and moderating auditor quality on the timeliness of financial reporting in manufacturing companies in Indonesia. The variables used
Alshrife, F. M. (Fouad) +2 more
core
The influence of corporate governance and voluntary ethics disclosure on fraudulent financial reporting during the COVID-19 pandemic [PDF]
Banks and Bank SystemsEffective governance is crucial in enhancing public and investor trust by ensuring that the financial statements issued by banks are accurate. This is achieved through the implementation of active anti-fraud measures in relation to voluntary ethical ...
Helmi Yazid +3 more
doaj +1 more source