The effect of the characteristics of the internal governance mechanisms on the growth opportunities: The Tunisian evidence [PDF]
Research Question: Do the characteristics of the board of directors and the characteristics of audit committee influence Tunisian companies’ growth opportunities?
Raida Chakroun
doaj +1 more source
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013) [PDF]
This study was conducted to examine the effect of the number of Audit Committee Member, Audit Committee Independence, Audit committee meeting, the size of the Board Independent Commissioner, of the audit report lag companies.
GHOZALI, Imam, KUMARA, Raditya Andika
core
Audit Committee, Board of Director Characteristics, and Earnings Management [PDF]
Abstract This study examines whether audit committee and board characteristics are related to earnings management by the firm. A negative relation is found between audit committee independence and abnormal accruals. A negative relation is also found between board independence and abnormal accruals.
openaire +1 more source
Traceability of Agri‐Food Products: The Key to Conscious Trade
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
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL DISTRESS [PDF]
This study aimed to examine the effect of audit committee characteristics such as the size of the audit committee, the composition of non-executive directors in audit committee, the number of audit committee meetings, and the number of financial literacy
ELYANTO, Alvin Agus +1 more
core +1 more source
This single‐center retrospective study evaluated perioperative outcomes after hepatectomy in 749 patients, including 140 receiving ATT, using propensity score matching to compare ATT and non‐ATT cohorts. Under standardized perioperative management, ATT did not increase major bleeding, transfusion, or severe morbidity overall; however, within the ATT ...
Haruki Mori +9 more
wiley +1 more source
Effectiveness of Audit Committee and Firm Financial Performance in Nigeria: An Empirical Analysis [PDF]
Audit Committee role is very important to the protection of shareholders and other stakeholders interests. This research study explores the influence of audit committee effectiveness on firm’s performance using four characteristics: independence ...
Iyoha, F. O. +2 more
core
Audit Committee Effectiveness: Relationship with Audit Committee Characteristics and Interaction with the Internal Audit Department: Case of Egypt [PDF]
This study examines whether specific audit committee (AC) characteristics, including indpendence, knowledge, experience and training, and interaction between audit committee members and the internal audit function are associated with AC effectiveess.
openaire +1 more source
A reliable and effective risk prediction model for mortality and morbidity in elderly patients undergoing gastroenterological surgeries was developed and validated. Geriatric‐specific risk factors, including the newly added variables in the NCD registry, along with age, were identified as significant contributors to the model. ABSTRACT Aim As the aging
Naoya Sato +11 more
wiley +1 more source
ABSTRACT Purpose To evaluate the efficacy and safety of a novel auxiliary liver suspension device in complex laparoscopic hepatectomy. Methods A total of 253 patients with hepatocellular carcinoma (HCC) undergoing complex laparoscopic hepatectomy at the Third Affiliated Hospital of Naval Medical University, Sichuan Provincial People's Hospital, and ...
Xiao‐Ying Zhu +9 more
wiley +1 more source

