Results 1 to 10 of about 1,698,421 (256)
Cogent Business & Management, 2023 The primary goal of this study is to investigate the influence of sustainability disclosure (SD) practices on the relationship between audit committee chair characteristics and firms’ performance.
Ahmad Yuosef Alodat +3 more
doaj +6 more sources
Audit Committee Chair’s Geographic Distance and Earnings Quality [PDF]
E3S Web of Conferences, 2023 This paper empirically examines the relationship between the geographical distance of audit committee chairs(ACCs) and corporate earnings quality by taking A-share listed companies in Shanghai and Shenzhen from 2007 to 2018 as samples.
Niu Zhiqi, Lin Rongyu, Occeno Lilybelle
doaj +2 more sources
Audit Committee Chair’s Geographic Distance and Cost of Equity Capital [PDF]
E3S Web of Conferences, 2023 Using a sample of A-share listed companies in China for the period of 2007-2018, this paper empirically tests the impact of the geographical distance of the audit committee chair (ACC) on the company’s cost of equity capital.
Shi Yu, Lin Rongyu, Hao Duoduo
doaj +2 more sources
Characteristics of the Audit Committee on Delay in Audit Reporting
Jurnal Pamator, 2023 The occurrence of audit delay is related to the characteristics of the audit committee which is reflected in various indicators. This study aims to analyze the effect of the characteristics of the audit committee consisting of the Audit Committee Chair ...
Jesni Jesni, Santi Yopie
doaj +1 more source
The Role of Independent Auditors and Audit Committees in Mitigating the Fraud Risks with Emphasis on the Reduction of In Consistencies between Financial and Non-Financial Measures [PDF]
مطالعات تجربی حسابداری مالی, 2021 This research aims to investigate the role of independent auditors and audit committees (AC) in mitigating the fraud risks. Prior studies have showed that all auditors or audit committees are not equally adept at identifying and reducing fraud risks by ...
Javad Shekarkhah +2 more
doaj +1 more source
Women leading the audit process and audit fees: A European study
European Research on Management and Business Economics, 2023 This study investigates if a gender effect exists on the audit fees associated with the presence of women in roles closely related to the audit process. The analysis is based on the largest European corporations studied between 2016 and 2018. The results
Josep Garcia-Blandon +3 more
doaj +1 more source
Asian Journal of Accounting Perspectives, 2019 Research aim: This research aims to investigate how overlapped members on the audit committee (AC) impact the primary role of the committee, especially in terms of improving the quality of the financial reporting of the company.
Abdirahman Furqaan +3 more
doaj +7 more sources
Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [PDF]
مجله دانش حسابداری, 2020 Objective: Information is the most important source of decision-making, and its important role in the capital market makes it the most important asset.
Hirad Nazari +2 more
doaj +1 more source
China Journal of Accounting Research, 2023 This study examines how corporate board features and auditor characteristics in Bangladesh influence the disclosure of key audit matters (KAM) in annual reports from 2018 to 2021.
Md Mustafizur Rahaman, Md. Rezaul Karim
doaj +1 more source
Journal of Business and Social Review in Emerging Economies, 2021 The objective of the study is to examine the impact of audit committee (AC) characteristics on corporate biodiversity disclosure by using the data of Japanese listed firms.
Shahid Amin +2 more
doaj +1 more source