Results 41 to 50 of about 379,357 (343)

Audit Committee Characteristics and Audit Delay among Nigerian Oil and Gas Companies

open access: yesFUDMA Journal of Accounting and Finance Research [FUJAFR], 2023
This study examines the effect of audit committee diversity on audit delay of listed oil and gas companies in Nigeria. The study utilized a sample of 6 oil and gas companies for the period of 2011 to 2020 listed from Nigerian Exchange Group (NGX) market.
Jemila Sheidu Ojali   +2 more
semanticscholar   +1 more source

Audit Committee Characteristics and Financial Reporting Quality: Malaysia Cooperative Experience

open access: yesInternational Journal of Advanced Research in Economics and Finance, 2023
This study investigates the relationship between audit committee composition, audit committee meeting, audit committee independent with the financial reporting quality among cooperative society in Malaysia.

semanticscholar   +1 more source

DETERMINASI KARAKTERISTIK KOMITE AUDIT DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS STUDI EMPIRIS PERUSAHAAN SEKTOR JASA YANG TERDAFTAR DI BEI TAHUN 2010-2012

open access: yesJurnal 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

Revisiting the role of audit and compensation ‘committees’ characteristics in the financial performance of the non-financial sector through the lens of the difference generalised method of moments

open access: yesCogent 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

Characteristics of audit committees and public accountants on audit fees

open access: yesJAAF (Journal of Applied Accounting and Finance), 2022
<p><em>The purpose of this research is to obtain empirical what are factors that affect audit fees with audit fees as dependent variable and audit committee effectiveness as independent variable. This research uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020 period.
Shelsa Aulia Yovanka   +1 more
openaire   +1 more source

Audit committee characteristics and financial restatement incidence in the emerging market

open access: yesCorporate & Business Strategy Review, 2022
This paper discusses issues concerning audit committee characteristics that lead to the occurrence of financial restatements in Malaysian public listed companies (PLCs).
Suhaily Hasnan   +5 more
semanticscholar   +1 more source

Influence of Internal Control Activities And Characteristics Of Audit Committee On The Quality Of Audit Implementation By A Public Accounting Firm

open access: yesJurnal Akuntansi, 2019
The purpose of this study is to examine the Influence of Internal Control Activities and The Characteristics of The Audit Committee on The Quality of Audit Performed by aPublic Accountant Firm by conducting asurvey on General Insurance Companies in ...
Poppy Sofia, Ilya Avianti
doaj   +1 more source

The Impact of Audit Quality and Female Audit Committee Characteristics on Earnings Management: Evidence from the UK

open access: yesJournal of Risk and Financial Management
This study explores the impact of audit quality and the proportion of women on an audit committee on earnings management. Moreover, we examined how age diversity and the presence of non-foreign women on audit committees influence earnings management. Our
Naila Amara   +4 more
semanticscholar   +1 more source

Impact of audit committee characteristics on firm performance: Evidence from Bahrain

open access: yesProblems and Perspectives in Management, 2022
The purpose of this study is to analyze the relationship between different audit committee attributes and company performance in Bahrain. This paper investigates the impact of audit committee independence, size, and meeting frequency on company ...
A. Aljalahma
semanticscholar   +1 more source

The impact of audit committee characteristics, financial performance, and listing age on greenhouse gas emission disclosures of highly emitted industry in Indonesia

open access: yesIOP Conference Series: Earth and Environment, 2022
Greenhouse gas or carbon emissions produced by manufacturing operations and other highly emitted industries are causes of global warming. Therefore, either in the sustainability reporting or in the corporate social and environmental reporting section, as
A. K. Widagdo, B. A. Rahanyamtel, S. Ika
semanticscholar   +1 more source

Home - About - Disclaimer - Privacy