PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP LUAS LINGKUP INTEGRATED REPORTING [PDF]
, 2016 This study aims to examine the effect of audit committee characteristics, such as audit committee competency, frequency of audit committee meetings, audit committee independence, on integrated reporting scope.
CHARIRI, Anis, FIARTI, Diyan
core
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN [PDF]
, 2016 This study aims to examine the influence of audit committee characteristics on quality of financial reporting. The quality of the financial reporting reflects the ability of cash flow to predict earnings.
JULIARTO, Agung, WULANSARI, Kirana
core
Central European Public Administration Review, 2015 The paper critically assesses audit committee reporting in South Africa’s national government departments (NGDs). During the review, it was established that, from the regulatory perspective, there were limited guidelines relating to the extent and ...
Tankiso Moloi
doaj +1 more source
Corporate Governance, Reputation Concerns, and Herd Behavior [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
core
Factors affecting independent audit committee members' effectiveness - the case of listed firms on Bursa Malaysia [PDF]
, 2012 Studies on audit committee effectiveness have so far examined the relationship between significant presence of independent directors and the establishment of influential independent standpoint on the committee’s decision-making.
Heravi, Saed +3 more
core
Innate and discretionary accruals quality and corporate governance [PDF]
, 2010 This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance ...
Kent, Pamela +2 more
core +1 more source
Accounting Analysis Journal, 2019 The purpose of doing research is to analyze the influence of tenure, specialty audit, Audit Firm's reputation on quality auditing, and third variable interaction of audit quality when moderated by audit committee.
Rifqi Tri Atmojo, Sukirman Sukirman
doaj +1 more source
PENGARUH CORPORATE GOVERNANCE TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Pemerintah yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2016) [PDF]
, 2018 The purpose of this research is to see the effect of audit committee, audit committee meeting, audit committee financial expertise, institutional ownership, and government ownership either jointly or separately against audit delay to the government ...
ROHMAN, Abdul, SUMMAYA, Wirda
core
Audit committee features and earnings management. [PDF]
Heliyon, 2023 Nassir Zadeh F +3 more
europepmc +1 more source
PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK KOMITE AUDIT TERHADAP FEE AUDITOR EKSTERNAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) [PDF]
, 2017 This study aims to examine the influence between components in the corporate governance and external auditor fee. The dependent variable in this research is the external auditor fee.
ACHMAD , Tarmizi +1 more
core