Audit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2022 Sustainable growth involves a situation where growth is witnessed with no increase in assets, equity issuance and liabilities. An effective corporate governance mechanism, especially the audit committee, is needed to achieve an optimum sustainable growth
Taiwo Asaolu +3 more
doaj +1 more source
العلاقة بين خصائص لجنة المراجعة وأتعاب المراجعة الخارجية. (دراسة إختبارية علي الشرکات المساهمة المصرية) [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2023 الملخص:سعت هذه الدراسة الي إختبار تأثير خصائص لجنة المراجعة علي أتعاب المراجعة بالتطبيق علي عدد (104) شرکة مقيدة بالبورصة المصرية من جميع القطاعات خلال الفترة من 2017-2019, ولتحقيق هدف الدراسة اعتمد الباحث علي نموذج الإنحدار المتعدد لإختبار فرضيات ...
إبراهيم غنيمي محمد +1 more
doaj +1 more source
Audit Committee’s Characteristics and the Cost of Debt
Journal of Intercultural Management, 2023 Abstract Objective This paper examines the association between audit committee characteristics and the cost of debt, with the aim of gaining new insights on how this corporate governance mechanism contributes to the reduction of debt costs.
Santos, Inês Borges +2 more
openaire +2 more sources
Factors Affecting the Number of Audit Committees Meetings [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: The Audit Committee, as one of the corporate governance oversight committees in listed companies, has become a very important factor in the financial reporting process to increase the credibility of financial reports.
Ebrahim Abbasi +2 more
doaj +1 more source
Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2017 Audit committee, as one of the main mechanisms of corporate governance, is obliged to examine the initial auditing program and interaction with external auditors in the process of financial reporting.
Mahmood Lari Dasht Bayaz +1 more
doaj +1 more source
Audit committee characteristics and audit report lag: evidence from the Iran [PDF]
Big Data and Computing Visions, 2022 The purpose of this research was to empirically examine the effect of independence, size, expertise, and gender of the audit committee on audit report lag in firms listed on the Tehran Stock Exchange (TSE). Using unique data from Iran for a 5-year period
Mehdi Maranjory +1 more
doaj +1 more source
Audit committee chairman characteristics and corporate performance: Empirical evidence from Saudi Arabia [PDF]
Accounting, 2022 The purpose of this paper is to investigate the impact of corporate governance (CG) characteristics, specifically audit committee chairman (ACC) characteristics. (tenure, expertise, and directorship) on corporate performance (CP).
Yahya Al-Matari
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Audit committee quality and audit report lag: the role of mandatory adoption of IFRS in Saudi companies [PDF]
Accounting, 2021 This paper aims to examine the effect of audit committee characteristics on audit report lag, and also explores whether this effect will vary between before and after mandatory adoption of IFRS in Saudi listed companies.
Aldoseri, Mahfod Mobarak +2 more
doaj +1 more source
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
doaj +1 more source
Providing A Model for Improving the Efficiency and Effectiveness of the Audit Committee with A Grounded Theory Approach [PDF]
پژوهشهای تجربی حسابداری, 2022 Given the key role of the audit committee in the structure of corporate governance, the necessity of paying attention to the dimensions of efficiency and effectiveness of the committee is a subject which has attracted on the opinion of the researchers ...
mehdi Ali Hosseini +2 more
doaj +1 more source