Results 91 to 100 of about 45,293 (197)

Audit committee and internal audit

, 2012
The purpose of this study is to investigate the association of audit committee expertise and internal audit function characteristics, with audit quality, which is proxied by audit fee.
Puat Nelson, Sherliza, Mat Yasin, Fatimah   +1 more
core  

AUDIT COMMITTEE CHARACTERISTICS AND EARNINGS MANAGEMENT AMONG LISTED DEPOSIT MONEY BANKS IN NIGERIA

Malete Journal of Accounting and Finance
Unethical financial reporting practice may be linked to audit committee characteristics; hence this study investigated the impact of audit committee characteristics on earnings management among listed deposit money banks in Nigeria. The study adopted an
Adebowale OGUNSOLA
doaj  

Audit Committee and Timely Reporting: Evidence From Turkey

SAGE Open
This paper seeks to examine whether the characteristics of the audit committee impact the timely reporting represented by audit report lag (ARL), firm-based abnormal audit report lag (FAARL), and industry-based audit reports lag (IAARL).
Abdullah Kürşat Merter, Gökhan Özer
doaj   +1 more source

Audit Committee Characteristics and Low-balling of Audit Fees [PDF]

, 2015
학위논문 (석사)-- 서울대학교 대학원 : 경영학과, 2015. 2. 이창우.This paper aims to investigate whether audit committees with certain characteristics effectively avoid initial year audit fee discounts or so called low-balling.
최보규
core  

The Relationship between Audit Committee Characteristics, Financial Statement Restatements, and Audit Fees: US evidence [PDF]

, 2019
This thesis aims to provide oversights about the impact of audit committee characteristics on constraining the occurrence of financial statement restatements.
ALMUTAIRI, SAMIRAH,SALEH,M
core  

AUDIT COMMITTEE AND INTERNAL AUDIT: IMPLICATIONS ON AUDIT QUALITY

, 2013
The purpose of this study is to investigate the association of audit committee expertise and internal audit function characteristics, with audit quality, which is proxied by audit fee.
Mat Yassin, Fatimah, Nelson, Sherliza Puat   +1 more
core   +1 more source

AUDIT COMMITTEE CHARACTERISTICS AND COMPANY PERFORMANCE: EVIDENCE FROM INDONESIA [PDF]

, 2019
This research aim at investigating the effect of audit committee characteristics on the company’s performance. The sample consists of 119 non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period of 2015-2017. Empirical analysis
Yolanda, Wirawan
core  

The Impact of Audit Committee Characteristics on Financial Distress

E-Jurnal Akuntansi
This research to analyze impact of audit committee characteristics on financial distress, which could be seen from size, independent, meetings frequency, educational background and gender diversity of the audit committee. The study applies Springate Model and categorize financial of the company in two conditions, company which occurs financial distress
Adelia Rosa, Indira Januarti, Mutiara Sukma Wiryaningrum   +2 more
openaire   +1 more source

Audit committee characteristics and its role in monitoring internal audit function [PDF]

The importance of internal audit as internal governance mechanism has been emphasized in the Malaysian Code of Corporate Governance (MCCG) where the companies should establish the internal audit function.
Mohamad Nor, Mohamad Naimi, Ishak, Suhaimi   +1 more
core  

Audit committee characteristics and audit fees: Evidence from France

, 2017
Notre étude se propose d’étudier la relation entre les caractéristiques du comité d’audit et les honoraires d’audit. En ce qui concerne les attributs statutaires, nos résultats montrent que la proportion de membres indépendants dans le comité d’audit a une incidence négative sur les honoraires d’audit.
Maraghni, Ines, Nekhili, Mehdi
openaire   +1 more source