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Audit committee characteristics and financial statement comparability
Accounting & Finance, 2018AbstractFinancial statement comparability enables weighing the similarities and differences in financial performance between firms. Prior studies mainly focus on the role of accounting standards in the production of comparability, but the role of economic agents has been largely overlooked.
Medhat Endrawes +3 more
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Audit committee chairman characteristics and earnings management
Asia-Pacific Journal of Business Administration, 2019PurposeThe purpose of this paper is to examine the influence of the characteristics of audit committee chairman (ACC) (tenure, age, gender, ethnicity, accounting expertise and directorship) on earnings management (EM) practices.Design/methodology/approachThe Jones model and modified Jones model by Dechowet al.(1995) were used to determine the ...
Mujeeb Saif Mohsen Al-Absy +2 more
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International Journal of Productivity and Performance Management, 2020
PurposeThe purpose of this study is to investigate the effect of board and audit committee characteristics on corporate social responsibility (CSR) in Iranian companies listed in stock exchanges.Design/methodology/approachThis is a descriptive ...
Shaban Mohammadi +2 more
semanticscholar +1 more source
PurposeThe purpose of this study is to investigate the effect of board and audit committee characteristics on corporate social responsibility (CSR) in Iranian companies listed in stock exchanges.Design/methodology/approachThis is a descriptive ...
Shaban Mohammadi +2 more
semanticscholar +1 more source
The Effect of Audit Committee Characteristics and Non-Audit Fees on Audit Fees
SSRN Electronic Journal, 2001This 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 +3 more
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Audit committee characteristics and financial reporting comparability
2022Financial 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 ...
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Observations on audit committee characteristics
Managerial Auditing Journal, 2012Steven Dellaportas +2 more
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Audit Committee Characteristics and Inter‐Corporate Loans: Indian Evidence
International Journal of AuditingABSTRACTInter‐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 +2 more
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Audit committee characteristics and the audit report lag in Greece
Journal of Operational Risk, 2023Michail Nerantzidis +4 more
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The impact of the characteristics of audit committee members on audit committee effectiveness
Global Business and Economics Review, 2021Madeleine La Grange +2 more
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