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
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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
Traceability of Agri‐Food Products: The Key to Conscious Trade
Agribusiness, EarlyView.ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo +5 more
wiley +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
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Agribusiness, EarlyView.ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera +1 more
wiley +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
The Role of Certifications in Improving Household Food Security Among Peruvian Farmers
Agribusiness, EarlyView.ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley +1 more source
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
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
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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
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