Results 31 to 40 of about 45,293 (197)
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
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The characteristics of the audit committee affecting timeliness of the audit report in Indonesia [PDF]
Cogent Business & Management, 2021 This paper aims to examine the positive relationship between the audit committee (AC) and the reporting quality proxied by the reporting timeliness in the Indonesian context. The AC effectiveness is measured by the committee size, number of its expertise or competence, and its meeting frequency. This study employs 240 observations from 48 manufacturing
Efrizal Syofyan +3 more
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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
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
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
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
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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
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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
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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
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