Results 1 to 10 of about 45,293 (197)
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 ...
Pamela Kent
exaly +7 more sources
The impact of audit committee characteristics on audit fees; evidence from Ghana
Cogent Business & Management, 2022 The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee ...
Millicent Selase Afenya +3 more
doaj +4 more sources
The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure [PDF]
Procedia, Social and Behavioral Sciences, 2014 AbstractThe purpose of this study is to investigate the influence of audit committee characteristics on corporate voluntary disclosure of 146 Malaysian listed firms for the year 2009. Based on content analysis of disclosure, the empirical results of multiple regressions reveal that audit committee independence, size and multiple directorships of audit ...
Zuaini Ishak, Nor Aziah Abdul Manaf
exaly +4 more sources
Audit Committee Characteristics and Carbon Emission Disclosure [PDF]
E3S Web of Conferences, 2018 Business activities have contributed to the increasing level of carbon emissions, which can endanger the environment. Such phenomena have pushed companies to disclose a variety of carbon emission information to show their responsibilities.
Chariri Anis +2 more
doaj +4 more sources
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 ...
Razieh Alikhani +2 more
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 +2 more sources
Committee audit characteristics, external audit quality and ESG performance
Jurnal Akademi AkuntansiPurpose: This study aims to analyze the effect of audit committee characteristics and external audits quality on the environmental, Social, and Governance performance of companies listed on the Indonesia Stock Exchange.
Fajar Kholillulloh +3 more
doaj +3 more sources
The effect of board characteristics and audit committee characteristics on audit quality [PDF]
Management Science Letters, 2019 The issues of audit quality and audit committee have received huge consideration from the auditing profession, the general public population and the government controllers particularly after the prominent corporate outrages in firms like Enron, Global ...
Dheyaa Zamil Khudhair +2 more
doaj +2 more sources
Cogent Business & Management, 2022 The study examines the association between audit committee characteristics, namely audit committee independence, audit committee financial expertise, audit committee gender diversity, size of audit committee and frequency of audit committee meeting, and ...
Hong Hanh Ha
doaj +3 more sources
Effects of Presence of Audit Committee and Its Characteristics on Audit Report [PDF]
مجله دانش حسابداری, 2016 This study examines the impacts of the existence of audit committee and its characteristics on audit report lag. The characteristics consist of audit committee’s financial expertise, experience, gender, size, and independence.
Mehdi Salehi +2 more
doaj +2 more sources