Results 21 to 30 of about 43,112 (256)
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
Characteristics of audit committees and public accountants on audit fees
JAAF (Journal of Applied Accounting and Finance), 2022 <p><em>The purpose of this research is to obtain empirical what are factors that affect audit fees with audit fees as dependent variable and audit committee effectiveness as independent variable. This research uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020 period.
Shelsa Aulia Yovanka +1 more
openaire +1 more source
Financial Restatement Period: Internal and External Auditing Mechanism
The Indonesian Journal of Accounting Research, 2021 The purpose of this study is to empirically scrutinize the effects of audit quality, audit report lag, and audit committee characteristics on the length of financial restatements.
Elfina Astrella Sambuaga +3 more
doaj +1 more source
Jurnal Akuntansi Kontemporer, 2020 Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun ...
Theresia Monica Joviana +2 more
doaj +1 more source
Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand
Cogent Business & Management, 2023 The study aims to investigate the level and pattern of Key Audit Matters (KAMs) reporting, and to examine the influence of external auditor and audit committee characteristics on KAMs reporting of listed companies in the Stock Exchange of Thailand (SET).
Kriengkrai Boonlert-U-Thai +1 more
doaj +1 more source
The Impact of Audit Committe Characteristics on Audit Quality
Jurnal Akuntansi, 2019 This research was conducted to investigate the effect of audit committee characteristics on audit quality. The characteristics of the audit committee used in this study are the number of audit committees, number of audit committee meetings, audit ...
Paradisa Sukma, Yustrida Bernawati
doaj +1 more source
Audit Committee Characteristics, Quality of Disclosure and Proportion of Non-Executive Directors [PDF]
پژوهشهای تجربی حسابداری, 2017 Audit Committee as one of the key mechanisms of corporate governance can lead to improvement of corporate disclosure quality and capital markets efficiency.
yahya kamyabi, ehsan boozhmehrani
doaj +1 more source
Characteristics Of Audit Committee And Banking Sectorperformance In Oman
Journal of Corporate Governance, Insurance, and Risk Management, 2022 Purpose: Oman is the first country among the GCC countries to implement corporate governance (CG) principles. Corporate governance regulates the fundamental principles that govern the activities of businesses, like the responsibilities and roles of the Board of Directors (BoD), financial reporting and auditing, remunerations, and internal control ...
Ramachann, Nithya +2 more
openaire +2 more sources
Characteristics Of Diligent Audit Committees
Journal of Business & Economics Research (JBER), 2012 The mounting attention given to audit committees following a series of corporate financial reporting failures has resulted in numerous provisions within Sarbanes Oxley Act (SOX hereafter) of 2002. The SOX addresses aspects of the audit committee, including its authority and composition characteristics, but the requirement for minimum meeting frequency ...
Mike Braswell +3 more
openaire +2 more sources
The characteristics of the audit committee affecting timeliness of the audit report in Indonesia [PDF]
Cogent Business & Management, 2021 This paper aims to examine the positive relationship between the audit committee (AC) and the reporting quality proxied by the reporting timeliness in the Indonesian context. The AC effectiveness is measured by the committee size, number of its expertise or competence, and its meeting frequency. This study employs 240 observations from 48 manufacturing
Efrizal Syofyan +3 more
openaire +3 more sources