Results 31 to 40 of about 43,112 (256)
Corporate Governance and Accounting Conservatism: The Moderating Role of Family Ownership
International Business and Accounting Research Journal, 2019 This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey.
Nishtiman Mohammed +2 more
doaj +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
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN
Jurnal Akuntansi dan Auditing, 2014 This study aimed to examine the effect of audit committee and firm characteristics against the possibility of fraudulent financial reporting. Audit committee characteristics examined by an independent audit committee, audit committee financial expertise,
Andrian Budi Prasetyo
doaj +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
Board Characteristics, Audit Committee and Audit Quality: The Case of Indonesia
International Journal of Economics and Business Administration, 2017 The purpose of this research is to examine the relationship between board size, number of non-executive directors, the financial expertise of the non-executive directors representing the audit committee and the audit quality.Data from non-financial firms listed in the Indonesian Stock Exchange have been used. To achieve the research objectives, we have
Suryanto, Tejo +2 more
openaire +3 more sources
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
Characteristics of audit committees and banking sector performance in GCC
Journal of Governance and Regulation, 2021 The purpose of this paper is to investigate the association between bank performance and audit committee characteristics for banks in Gulf Cooperation Council (GCC) over the period from 2013 to 2017. Regression of ordinary least squares quantile (OLS) and regression of quantile data are used to test the relationship between bank performance as a ...
Ehab R. Elbahar +2 more
openaire +1 more source
Jurnal Akuntansi Indonesia, 2014 Financial distress is a condition where a company cannot meet or has difficulty paying off its financial obligations to its creditors. In financial case, corporate governance parties who had an effect on financial distress is the audit committee.
Duwi Setiyani
doaj +1 more source
Cogent Business & Management, 2022 This study aims to analyse the role of audit and compensation committees’ characteristics in the financial performance of the non-financial sector of Pakistan.
Habib Ur Rahman, Asif Ali
doaj +1 more source