Results 11 to 20 of about 379,357 (343)
Corporate governance and accounting conservatism : the moderating role of family ownership [PDF]
International Business and Accounting Research Journal, 2019 This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey.
Amran, Noor Afza +2 more
core +5 more sources
Characteristics of the Audit Committee on Delay in Audit Reporting
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo, 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 with accounting expertise, the Audit Committee with accounting expertise, the Audit Committee with ...
Jesni Jesni, Santi Yopie
openaire +3 more sources
Pengaruh Karakteristik Komite Audit Dan Perusahaan Terhadap Kecurangan Pelaporan Keuangan [PDF]
Jurnal Akuntansi dan Auditing, 2014 This study aimed to examine the effect of audit committee and firm characteristics against thepossibility of fraudulent financial reporting. Audit committee characteristics examined by anindependent audit committee, audit committee financial expertise ...
Prasetyo, A. B. (Andrian)
core +4 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
semanticscholar +3 more sources
Economies, 2022 This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of ...
Wisnu Mawardi +2 more
semanticscholar +3 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 ...
H. Ha
semanticscholar +3 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. Thus, this study aims to investigate the influence of audit characteristics (independence, expertise, meetings) on
Chariri Anis +2 more
openaire +2 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 Crossing, Tyco, and WorldCom.
Dheyaa Zamil Khudhair +2 more
openaire +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. Methodology/approach: Multiple linear regression analysis was applied to 34 companies listed on the IDX from 2020 to 2022.
Fajar Kholillulloh +3 more
openaire +3 more sources
Audit committee characteristics and earnings management practices [PDF]
Journal of Economics, Business, & Accountancy Ventura, 2019 This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices. Studies in other studies with relatively stricter regulations showed the audit committee independence was effective to prevent earnings management. On the contrary, studies in Indonesia were arguably outdated and ...
Melinda Lydia Nelwan +1 more
openaire +3 more sources