Results 101 to 110 of about 379,357 (343)

PENGARUH KARAKTERISTIK KEAHLIAN KEUANGAN DAN KEAHLIAN AKUNTANSI KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN [PDF]

, 2016
The purpose of this study is to examine the effect of the characteristics of the audit committee financial and accounting expertise on financial reporting timeliness.
TANDIPASAU, Juhniarto Roma, ZULAIKHA, Zulaikha   +1 more
core  

The Moderating Effect of Audit Committee Member Characteristics on the Relationship between Fraudulent Financial Reporting and Sustainability Reporting [PDF]

پژوهش‌های تجربی حسابداری
The audit committee, as a cornerstone of corporate governance, significantly influences organizational decision-making. This study examines the moderating effect of audit committee member characteristics—gender diversity, size, and independence—on the ...
Gholamhossein Mahdavi, Maryam Hasili
doaj   +1 more source

Compensatory Interplay Between Clarin‐1 and Clarin‐2 Deafness‐Associated Proteins Governs Phenotypic Variability in Hearing

Advanced Science, EarlyView.
Functional compensation between clarin‐1 and clarin‐2 in cochlear hair cells. Hearing loss associated with CLRN1 mutations shows striking phenotypic variability; however, the underlying mechanisms remain poorly understood. This study reveals that clarin‐1 and clarin‐2 function cooperatively in cochlear hair cells to sustain mechanoelectrical ...
Maureen Wentling, Aïda Yakhlef Sanchez, Nicolas Thelen, Müge Senarisoy, Maria Hogg, Steven Condamine, Andrea Lelli, Emilia Wysocka, Pranav Patni, Sandrine Vitry, Kerem Yasin Yildizhan, Sébastien Le Gal, Sylvie Nouaille, Michael R. Bowl, Marc Thiry, Didier Dulon, Sedigheh Delmaghani, Aziz El‐Amraoui   +17 more
wiley   +1 more source

The Effect of Audit Committee Characteristics, Audit Opinion, and Company Size on Financial Reporting Fraud

Finance and Sustainability
The aim of this research is to determine the effect of audit committee independence, audit committee financial expertise, audit committee work meetings, audit opinion and company size on fraudulent financial reporting.
Iskandar Haekal, Muhamad Taqi, Denny Susanto   +2 more
semanticscholar   +1 more source

The Impact of Audit Committee Characteristics on Financial Distress [PDF]

, 2017
This study investigates the impact of audit committee characteristics on financial distress. This study uses four characteristics of audit committee. That is size of audit committee, independence of audit committee, meeting frequency of audit committee ...
Fuad, F. (Fuad), Siswanto, N. (Nano)
core  

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

Agribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin, Marta Fernández‐Olmos   +1 more
wiley   +1 more source

Internationalization of enterprises and quality of financial reports in China: Moderating roles of audit committee characteristics

Journal of Infrastructure Policy and Development
In the process of seeking sustainable development, enterprises have chosen international business strategy. The purpose of this study is to examine the relationship between the degree of internationalization of Chinese listed firms and financial ...
Tian Li, Supa Tongkong
semanticscholar   +1 more source

Factors affecting independent audit committee members' effectiveness - the case of listed firms on Bursa Malaysia [PDF]

, 2012
Studies on audit committee effectiveness have so far examined the relationship between significant presence of independent directors and the establishment of influential independent standpoint on the committee’s decision-making.
Heravi, Saed, Karbhari, Yusuf, Mohd Saat, Nur Ashikin, Xiao, Jason Zezhong   +3 more
core  

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN [PDF]

, 2016
This study aims to examine the influence of audit committee characteristics on quality of financial reporting. The quality of the financial reporting reflects the ability of cash flow to predict earnings.
JULIARTO, Agung, WULANSARI, Kirana
core