Results 61 to 70 of about 516,528 (312)

The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality [PDF]

مطالعات تجربی حسابداری مالی
The 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

INDEPENDENT AUDIT COMMITTEE, AUDIT COMMITTEE EXPERTISE, TYPES OF INDUSTRY, AND INTEGRATED REPORTING INDEX (Study on Johannesburg Stock Exchange 2015) [PDF]

, 2017
This study aims to examine the relationship of independent audit committee, audit committee expertise, and types of industry, on integrated reporting scope (integrated reporting index).
CHARIRI, Anis, SITI, Fatmawati
core  

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
core   +2 more sources

MicrobeDiscover: A Knowledge Graph–Enabled AI Framework for Identifying Microbes for Inorganic Nanomaterial Biosynthesis

Advanced Science, EarlyView.
Microbial synthesis of nanomaterials (NMs) is eco‐friendly, but the screening of microorganisms is limited by inefficient traditional methods (currently only involving∽400 microorganisms/90 NMs). We propose AI framework MicrobeDiscover, integrating a knowledge graph of microbe‐NM interactions.
Ludi Wang, Hexing Han, Yufeng Liu, Zhiyuan Ning, Yujie Ma, Haidan Wang, Jinling Xu, Qiansheng Huang, Wenjuan Cui, Yuanchun Zhou, Yang Gao, Bin Wang, Yi Du   +12 more
wiley   +1 more source

Audit Committee and Audit Delay

KRISNA: Kumpulan Riset Akuntansi
Every public company is obligated to submit audited financial reports on time. However, several companies could not publish the report within the specified period (audit delay). This study investigates the role of audit committee characteristics on audit delay.
Rai Ayu Santika Puspa Dewi, Ni Made Sunarsih, Ni Wayan Rustiarini   +2 more
openaire   +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, Ku Nor Izah Ku Ismail   +1 more
doaj  

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, I Dewa Nyoman Wiratmaja   +1 more
doaj   +1 more source

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  

Compensatory Interplay Between Clarin‐1 and Clarin‐2 Deafness‐Associated Proteins Governs Phenotypic Variability in Hearing

Advanced Science, EarlyView.
Functional compensation between clarin‐1 and clarin‐2 in cochlear hair cells. Hearing loss associated with CLRN1 mutations shows striking phenotypic variability; however, the underlying mechanisms remain poorly understood. This study reveals that clarin‐1 and clarin‐2 function cooperatively in cochlear hair cells to sustain mechanoelectrical ...
Maureen Wentling, Aïda Yakhlef Sanchez, Nicolas Thelen, Müge Senarisoy, Maria Hogg, Steven Condamine, Andrea Lelli, Emilia Wysocka, Pranav Patni, Sandrine Vitry, Kerem Yasin Yildizhan, Sébastien Le Gal, Sylvie Nouaille, Michael R. Bowl, Marc Thiry, Didier Dulon, Sedigheh Delmaghani, Aziz El‐Amraoui   +17 more
wiley   +1 more source

The Influence of Audit Committee Activities, Audit Committee Independence, Audit Committee Competence, and Female Audit Committee Members on Audit Quality in Palm Oil Companies

International Journal of Research in Social Science and Humanities
This study aims to analyze the effect of audit committee activities on audit quality, analyze the effect of audit committee independence on audit quality, analyze the effect of audit committee competence on audit quality, and analyzethe effect of female audit committees on audit quality.
David Lumban Gaol, Edi Subiyantoro, Prihat Assih   +2 more
openaire   +1 more source