Results 301 to 310 of about 379,357 (343)

Audit committee characteristics and firm performance: a cross-country meta-analysis

Management Decision
PurposeThe purpose of this study is to investigate the impact of audit committee characteristics on firm performance. In particular, the authors employ the random-effects variant of the Hunter–Schmidt meta-analyze procedure to analyze the effects of key ...
M. Altin
semanticscholar   +1 more source

The moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance: evidence from Egypt

Journal of Financial Reporting & Accounting
Purpose The purpose of this paper is to investigate whether audit committee characteristics, in particular audit committee size, audit committee activity and audit committee gender diversity, are associated with financial performance in Egyptian banks ...
Mohamed Moshreh Ali Ahmed, Dina Kamal Abd El Salam Ali Hassan, Nourhan Hesham Ahmed Magar   +2 more
semanticscholar   +1 more source

The Association between Audit Committee Characteristics and Earning Management: Evidence from GCC Stock Markets

Information Sciences Letters, 2022
The main objective of this study is to empirically investigate whether the audit committee (AC) characteristics are associated with earnings management (EM) of listed companies on the GCC countries as emerging markets.
S. Ali
semanticscholar   +1 more source

Nexus between audit committee characteristics and audit report lag in an emerging economy: an analysis using frequentist and Bayesian regression models

Asian Journal of Economics and Banking
PurposeThe objective of this study is to investigate the association between audit committee characteristics and audit report lag in the context of listed manufacturing companies in Bangladesh.Design/methodology/approachData from 240 firm-year ...
Raihan Sobhan, Fahmida Fayaja Mim, Fariha Rahman   +2 more
semanticscholar   +1 more source

Audit committee characteristics and bank performance: evidence from India

Managerial Auditing Journal, 2021
Purpose This study aims to investigate the impact of various audit committee (AC) characteristics on the performance of Indian commercial banks. Additionally, it also analyses the non-linear relationship of AC size and AC chairman tenure with bank ...
Neeraj J. Gupta, Jitendra Mahakud
semanticscholar   +1 more source

Audit Committee Characteristics and Accounting Conservatism

International Journal of Auditing, 2015
This study examines the association between four pivotal audit committee characteristics and accounting conservatism. Using a sample of 7,668 Australian firm‐year observations from 2004 to 2012, a positive association is found between accounting conservatism and: (a) a director with financial expertise on the audit committee; (b) an experienced ...
openaire   +2 more sources

The Impact of Board Size and Audit Committee Characteristics on Financial Performance in Foreign Exchange Banks: Evidence from Indonesia

Jurnal Penelitian IPTEKS
The concept of corporate governance has played an important role, especially in the process of submitting financial reports. However, the literature reveals inconsistent findings regarding the impact of corporate governance characteristics on financial ...
Samsul Bahari
semanticscholar   +1 more source

The influence of board and audit committee characteristics on CSR reporting in Bahrain: the legitimacy perspective

Journal of Financial Reporting & Accounting
Purpose This study aims to examine, from a legitimacy perspective, the potential influence of board and audit committee (AC) characteristics on the level of corporate social responsibility (CSR) disclosure by listed firms in the Kingdom of Bahrain ...
Abdelmohsen Desoky
semanticscholar   +1 more source

Audit committee characteristics and loss reserve error

Managerial Auditing Journal, 2012
PurposeThe purpose of this paper is to investigate two audit committee characteristics – independence and expertise of the audit committee – and the property‐liability insurers' financial reporting quality, which is proxied by loss reserve error.Design/methodology/approachThe authors' hypotheses are tested using multivariate analysis where the loss ...
Fang Sun, Xiangjing Wei, Yang Xu
openaire   +1 more source

Audit Committee Characteristics and Sustainability Disclosures – A Meta-Analytical Perspective

Pakistan Journal of Commerce and Social Sciences
This research examines the association between audit committee characteristics (e.g., audit committee presence, audit committee meetings, audit committee size, audit committee financial expertise, audit committee independence, and audit committee ...
H. Arslan, Muhammad Mubeen, Songsheng Chen, Khoula Naseer, S. Yaseen   +4 more
semanticscholar   +1 more source