Results 271 to 280 of about 305,196 (296)

The Effect of Audit Committee Characteristics and Non-Audit Fees on Audit Fees

SSRN Electronic Journal, 2001
This study examines the association between audit committee characteristics and audit fees, using data gathered under the recent SEC fee disclosure rules. We hypothesize that audit fees will be higher in the presence of an active and independent audit committee. Our base our hypothesis upon two premises.
Lawrence J. Abbott, Susan Parker, Gary F. Peters, Kannan Raghunandan   +3 more
openaire   +1 more source

Audit committee characteristics and financial reporting comparability

2022
Financial reporting comparability is one of the key qualitative characteristics that allows accounting information users to identify and understand similarities and differences in the financial performance of two firms. While prior studies manily focus on the role of accounting standards in the production of comparability, the role of economic agents ...
openaire   +1 more source

Observations on audit committee characteristics

Managerial Auditing Journal, 2012
Steven Dellaportas, Philomena Leung, Barry J. Cooper   +2 more
openaire   +1 more source

Audit Committee Characteristics and Inter‐Corporate Loans: Indian Evidence

International Journal of Auditing
ABSTRACTInter‐corporate loans (ICLs) are significant issues in many developing countries, such as India, given the opportunities for wealth extraction from non‐controlling shareholders. ICLs have attracted significant attention from legislators and regulators in India as part of efforts to enhance corporate governance and financial reporting quality ...
Narendra Nath Kushwaha, Bipin Kumar Dixit, K. Raghunandan   +2 more
openaire   +1 more source

Audit committee characteristics and the audit report lag in Greece

Journal of Operational Risk, 2023
Michail Nerantzidis, George Drogalas, Themistokles Lazarides, Evangelos Chytis, Dimitris Mitskinis   +4 more
openaire   +1 more source

The impact of the characteristics of audit committee members on audit committee effectiveness

Global Business and Economics Review, 2021
Madeleine La Grange, Barry Ackers, Elza Odendaal   +2 more
openaire   +1 more source

The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic

Journal of Cleaner Production, 2022
Francesco Paolone
exaly  

Audit committee characteristics and Key Audit Matters (KAMs) disclosures

Journal of Corporate Accounting and Finance, 2023
Md Khokan Bepari
exaly  

Audit Committee Characteristics, Risk Management Committee and Financial Restatements

Advanced Science Letters, 2017
Mazurina Mohd Ali, Syarifah Saffa’ Najwa Tuan Besar, Nor’Azam Mastuki Mastuki   +2 more
openaire   +1 more source

The effect of audit committee characteristics on forward-looking disclosure

Journal of Financial Reporting and Accounting, 2021
Sylvia Veronica Siregar
exaly