Results 121 to 130 of about 305,196 (296)

Real Earnings Management and Audit Committee Characteristics

UNIMAS Review of Accounting and Finance, 2019
Whether audit committee (AC) could discharge its responsibility effectively in monitoring financial reporting process has been an important issue in accounting literature. This paper examines whether AC characteristics are important factors in constraining earnings manipulation.
openaire   +1 more source

Understanding the Housing and Support Experience of People With Complex Disability in Australia: A Qualitative Analysis of Submissions to the Disability Royal Commission

Australian Journal of Social Issues, EarlyView.
ABSTRACT In 2019, the Australian government established the Royal Commission into Violence, Abuse, Neglect and Exploitation of People with Disability (‘Disability Royal Commission’, DRC) to investigate widespread mistreatment of people with disability. Nearly 10,000 people with disability, their families and supporters engaged with the DRC.
Kate D'Cruz, Fiona Carey, Libby Witts, Jessie Spence, Peter Mulherin, Megan Topping, Di Winkler, Jacinta Douglas   +7 more
wiley   +1 more source

Pengaruh Karakteristik Komite Audit dan Kualitas Audit terhadap Manajemen Laba (Studi Kasus pada Perusahaan Ipo di Indonesia Tahun 2011-2013) [PDF]

, 2015
This study aims to examine the influence of the Audit Committee Characteristics and Audit Quality on Earnings Management. Variables tested in this study consisted of an audit committee characteristics are measured with audit committee size, financial ...
Cahyonowati, N. (Nur), Mughni, R. H. (Raisya)   +1 more
core  

National Disability Insurance Scheme and Quality of Life Among Carers of Children With Autism Spectrum Disorder in Australia: A Thematic Analysis

Australian Journal of Social Issues, EarlyView.
ABSTRACT Diagnoses of autism spectrum disorder in Australia have increased considerably in recent years. The current study investigated how the National Disability Insurance Scheme (NDIS) impacts quality of life (QoL) among carers of children with autism spectrum disorder.
Jesse Gerhard, Sharon L. Grant
wiley   +1 more source

The role of audit committee characteristics in improving the risk disclosure of companies examining the moderating role of audit quality

Future Business Journal
This paper examines the association between audit committee characteristics (ACC) and risk disclosure (RD) of firms, focusing on the moderating effect of audit quality (AQ).
Mohamed Samy El-Deeb, Yomna Alarabi, Amal Mohamed   +2 more
doaj   +1 more source

Pengaruh Karakteristik Komite Audit Terhadap Pengungkapan Intellectual Capital [PDF]

, 2015
This study aims to obtain empirical evidence about the influence of the audit committee characteristics which consist of proportion of the audit committee size, audit committee meetings and audit committee expertise that influencing ...
Mu’id, D. (Dul), Sinaga, D. B. (Daniel)   +1 more
core  

Do female audit committee characteristics influence audit fees? Evidence from the UK

Problems and Perspectives in Management
This 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, Saad Bourouis, Sajead Mowafaq Alshdaifat, Houssam Bouzgarrou, Hany Elbardan   +4 more
openaire   +2 more sources

‘People Need to Understand That They Are Stealing From Their Neighbours’: A Critical Media Analysis of the Representations and Resistance Throughout the Robodebt Scheme

Australian Journal of Social Issues, EarlyView.
ABSTRACT The Robodebt scheme issued thousand‐dollar debts to an estimated half a million people who had received social security. The debts were largely inaccurate and illegal, with the aim of improving the federal government's budget. The 2023 Royal Commission into the Robodebt Scheme found that the stigmatising political and public language about ...
Ella Kruger, Phillipa Evans
wiley   +1 more source

Toward enhancing financial integrity: decoding the impact of audit committee characteristics on earnings management in emerging markets – the moderator role of concentrated ownership

Cogent Business & Management
This study explores the moderating role of concentrated ownership (CO) in the relationship between audit committee (AC) characteristics and earnings management (EM) in the banking sector in Jordan.
Alaa Mohammad Alqudah
doaj   +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