Audit Committee Effectiveness and Earnings Management Among Publicly Listed Firms in Kenya
Objective: The paper sought to investigate the role of an effective audit committee in controlling earnings management practices. Design / Methodology: A panel data sourced from the audited financial reports of firms listed at the Kenyan Nairobi ...
Collins Kapkiyai +2 more
doaj +1 more source
Audit committee effectiveness: A synthesis of the audit committee literature
The purpose of this paper is to add a meaningful critique to the existing audit committee (AC) literature by providing (i) a critical analysis of the AC literature grounded on agency theory; (ii) a discussion of the emerging new theories of AC, which investigate the people serving on and working with ACs, and (iii) a description of the relationship ...
Julia Wu, Ahsan Habib, Sidney Weil
openaire +1 more source
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LABA DAN MANAJEMEN LABA DI BURSA EFEK INDONESIA [PDF]
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
Lipid metabolic stress triggers ferroptosis in PDLSCs through the GSK3β/NRF2 pathway, thereby aggravating periodontal bone loss. Upregulated GSK3β promotes NRF2 ubiquitination and proteasomal degradation via β‐TrCP, suppressing NRF2 nuclear translocation and antioxidant target expression.
Yuxiao Zhang +11 more
wiley +1 more source
Audit committee characteristics and market value of deposit money banks in Nigeria
The study looked at how Nigerian market value deposit money banks were affected by audit committee features. Data were collected from the financial statements of listed DMBs in Nigeria during an eleven-year period, from 2011 to 2022, using an expo-facto ...
Aduwo Olola Olayeye
doaj +1 more source
Gender audit committee and audit delay
The longer the time of audit delay, the more it shows the existence of problem in preparing financial statements by management. Besides that, it also indicates a lack of transparency and poor corporate management environment. Gender is one of the individual factors that influence work attitude.
Maria M Ratna Sari, Ni Luh Supadmi
openaire +1 more source
Audit Committee Financial Expertise: Antidote for Financial Reporting Quality in Nigeria? [PDF]
Audit committee financial expertise is vital to the quality of financial reporting. This study empirically investigates the impact of audit committee financial expertise on the quality of financial reporting. The financial reporting quality was measured
Asaolu, Taiwo +2 more
core +2 more sources
Lattice Coherency‐Driven (111)‐Oriented Wide Bandgap Perovskite Films
Methylammonium lead chloride (MAPbCl3)‐derived seed templates regulate wide‐bandgap perovskite crystallization through coupled thermodynamic and kinetic effects. Lattice‐coherent templating lowers the energy cost for (111) epilayer growth, while growth retardation controls crystallization kinetics, ultimately producing highly crystalline face‐up (111 ...
Yu‐Na Lee +5 more
wiley +1 more source
Competition Policy and Agribusiness in the Biden Administration
ABSTRACT The Biden Administration pursued a set of ambitious competition policy initiatives in agriculture and agribusiness, primarily aimed at livestock and poultry supply chains, farm inputs, and food retailing. The initiatives included expanded antitrust enforcement; new US Department of Agriculture (USDA) contract regulations requiring poultry ...
James M. MacDonald
wiley +1 more source
The influence of corporate governance and voluntary ethics disclosure on fraudulent financial reporting during the COVID-19 pandemic [PDF]
Effective 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

