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
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
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 and firm performance: Evidence from the insurance sector in Oman
International Journal of Advances in Applied Sciences, 2023 This study aims to determine the effect of Audit Committee characteristics on the performance of the eleven insurance companies listed in Oman between 2015 and 2019.
Abdulqawi A. Hezabr +4 more
semanticscholar +1 more source
The role of audit committee expertise and sustainability performance in the Indonesian mining industry [PDF]
E3S Web of Conferences, 2023 The worldwide concern about climate change has compelled the corporation to revamp its strategy to align with sustainability. The corporate governance structure significantly impacts sustainability performance.
Putri Wika Harisa +3 more
doaj +1 more source
The effect of audit committee characteristics on earnings management in Nigerian listed firms
Technology audit and production reserves, 2023 This study focuses on the effect of audit committee characteristics on earnings management among Listed Firms in Nigeria with aim to ascertain whether audit committee characteristics has effect on earnings management.
Abdulsalam Nasiru Kaoje +2 more
semanticscholar +1 more source
Audit committees in public companies listed on the Warsaw Stock Exchange: compliance with hard law in practice [PDF]
Central European Management Journal, 2023 Purpose – The article aims to determine the implementation extent of the regulations around appointment and characteristics of audit committees and regulations concerning disclosure of information about the audit committee in Polish practice.
Jacek Gad
doaj +1 more source
Audit Committee Characteristics and Environmental Disclosure Among Nigeria Listed Non-Financial Firms [PDF]
ACTA VŠFS, 2023 This study investigates the influence of audit committee attributes on the corporate environmental disclosure using listed non-financial firms in Nigeria as case study.
Olagunju, Adebayo +5 more
doaj +1 more source
Asian Journal of Economics Business and Accounting, 2023 The corporate governance code mandates all publicly quoted firms in Nigeria to establish an audit committee to ensure transparency in financial reporting and protect shareholders' interests.
Lucky Onmonya, K. Ebire
semanticscholar +1 more source