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Audit Committee Characteristics and Audit Reporting Readability [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The main purpose of the present research is to investigate the relationship between audit committeefeatures and audit reporting readability. Methods: The present research is an applied one in terms of purpose and is descriptive-correlation in terms of method.
Razieh Alikhani +2 more
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Audit committee characteristics and tax avoidance: Evidence from an emerging economy
Cogent Economics & Finance, 2022 This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010–2019. By using the
Van Cuong Dang, Quang Khai Nguyen
semanticscholar +2 more sources
Board composition, audit committee characteristics, and R&D expenditure
European Management Journal, 2023 We examine the impact of board members’ expertise, chief financial officer (CFO) board membership, and audit committee characteristics on the level of research and development (R&D) expenditure. Using a sample of listed companies from 16 European countries over the period from 2014 to 2020, multivariate regression models and controls for ...
Gianluca Ginesti +3 more
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Do female audit committee characteristics influence audit fees? Evidence from the UK
Problems and Perspectives in ManagementThis study examines the effect of female representation on audit fees in listed UK companies, concentrating on the demographic characteristics of female directors, specifically age and nationality. Using a sample of 165 FTSE 350 companies from 2011 to 2021, generalized least squares regression models are employed to test the link between female audit ...
Naila Amara +4 more
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Audit Committee Characteristics, Profitability, and Audit Report Lag
Wiga : Jurnal Penelitian Ilmu Ekonomi, 2022 Lag in the audit report is the delay in the completion of the independent auditor's report by the auditor who audits the client's financial statements. Financial statements need to be presented in a timely manner in order to be able to use them as a basis for decision making and to keep them current.
Devi Novitasari Putri Wibowo +1 more
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Audit Committee’s Characteristics and the Cost of Debt
Journal of Intercultural Management, 2023 Abstract Objective This paper examines the association between audit committee characteristics and the cost of debt, with the aim of gaining new insights on how this corporate governance mechanism contributes to the reduction of debt costs. Methodology
Santos, Inês Borges +2 more
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Does audit committee characteristics a driver in risk disclosure?
Cogent Business & Management, 2023 Risk disclosure is one of the practices of corporate governance. Disclosure of risk is an important aspect of a company’s financial reporting since it provides information on how various risks can occur, the company’s response to these risks, and the ...
Medina Almunawwaroh, D. Setiawan
semanticscholar +1 more source
Characteristics Of Diligent Audit Committees
Journal of Business & Economics Research (JBER), 2012 The mounting attention given to audit committees following a series of corporate financial reporting failures has resulted in numerous provisions within Sarbanes Oxley Act (SOX hereafter) of 2002. The SOX addresses aspects of the audit committee, including its authority and composition characteristics, but the requirement for minimum meeting frequency ...
Mike Braswell +3 more
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Relation between external audit fees, audit committee characteristics and internal audit [PDF]
Accounting and Finance, 2006 This study examines whether the existence of an audit committee, audit committee characteristics and the use of internal audit are associated with higher external audit fees. Higher audit fees imply increased audit testing and higher audit quality. We find that the existence of an audit committee, more frequent committee meetings and increased use of ...
Goodwin-Stewart, Jenny, Kent, Pamela
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Uncertain Supply Chain Management, 2023 The study examines whether audit committee (AC) characteristics influence firm performance, and whether this relationship is moderated by board of director’s (BOD) ownership. The sample is listed manufacturing firms in Jordan.
Tareq Mohammad Almomani +6 more
semanticscholar +1 more source