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
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
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
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
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
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. Methodology
Santos, Inês Borges +2 more
openaire +2 more sources
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
The Effects of Characteristics of the Board of Commissioners and Audit Committee on the Level of Risk Disclosure in Financial Sector Service Companies in the Banking Sector Listed on the Indonesia Stock Exchange in the Period 2015-2017 [PDF]
, 2019 The aim of this study is to examine the effects of the board of commissioners and audit committee characteristics such as the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the ...
Auliya, M. (Meiliani) +1 more
core +1 more source
Audit committee characteristics and tax avoidance: Evidence from an emerging economy
Cogent Economics & Finance, 2022 This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010–2019. By using the
Van Cuong Dang, Quang Khai Nguyen
doaj +1 more source
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