Results 51 to 60 of about 379,357 (343)

How Do Audit Committee Characteristics Affect the Quality of Financial Information? Evidence From Saudi Arabia and United Arab Emirates Companies

SAGE Open
This study examines how audit committee size (ACZE), independence (ACIND), and meetings (ACMEET) affect earnings management (EM) in public non-financial companies in both Saudi Arabia (SA) and the United Arab Emirates (UAE).
S. Algrady, Rongbing Huang, E. Al-Matari
semanticscholar   +1 more source

Innate and discretionary accruals quality and corporate governance [PDF]

, 2010
This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance ...
Kent, Pamela, Routledge, James, Stewart, Jenny   +2 more
core   +1 more source

The Effect of Audit Committee Characteristics on Firm Performance: Evidence from Non-Financial Sectors in Oman

Asian Economic and Financial Review, 2022
This study aims to observe the effect of audit committee (AC) characteristics, namely AC size (ACS), AC independence (ACI), and AC meetings (ACM) on two financial performance indicators; return on assets (ROA) and Tobin’s Q.
A. Shamsuddin, Ghazi Mohammed Alshahri
semanticscholar   +1 more source

The effect of audit committee characteristics on financial reporting quality: The moderating role of audit quality in the Netherlands

Corporate Ownership and Control, 2021
The purposes of this study are to shed light, on the one hand, on the effect of audit committee characteristics, namely independent members in audit committee, a financial expert in audit committee, frequency of meetings and audit committee size on ...
S. Masmoudi
semanticscholar   +1 more source

DAMPAK AUDIT COMMITTEE CHARACTERISTIC DAN FIRM CHARACTERISTIC TERHADAP MANAJEMEN LABA

Jurnal Benefita, 2018
<p><em>The purpose of this research was to analyze the impact of audit committee characteristic and firm characteristic on earning management. The dependent variable in this research was audit committee size, audit committee independence, audit committee meeting, audit quality, audit strength, board size, the proportion of independent non ...
Edi, Edi, Michell, Michell
openaire   +3 more sources

Audit Committee Characteristics and Sustainable Firms' Performance: Evidence From the Financial Sector in Bangladesh

Business Strategy & Development
This study examines how audit committee characteristics influence sustainable firms' performance within Bangladeshi commercial banks. Using data from 26 publicly traded banks over 13 years (2011–2023), this research investigates the impact of audit ...
Rejaul Karim, Md. Mustaqim Roshid, B. Dhar, Md. Nahiduzzaman, Bapon Chandra Kuri   +4 more
semanticscholar   +1 more source

The Moderating Effect of Audit Quality on the Impact of Audit Committee Characteristics and Performance: Evidence from Saudi Financial Companies

مجلة الجامعة الإسلامية للدراسات الاقتصادية والإدارية, 2022
Current study aims to provide empirical evidence regarding the impact of audit committee characteristics (independence, size, meetings, and financial literacy) on the performance of financial companies.

semanticscholar   +1 more source

Corporate Characteristics and Effectiveness of Audit Committee: The Structural Equation Modeling Approach [PDF]

مجله دانش حسابداری, 2018
Audit committee is one of the effective monitoring mechanisms to increase the quality of disclosure of the internal control system, which helps reduce the cost of representation.
Rezvan Hejazi (Ph.D), Sedighe Azizi
doaj   +1 more source

Evaluation of a novel EHR sidecar application to display RA clinical outcomes during clinic visits: results of a stepped‐wedge cluster randomized pragmatic trial

Arthritis Care &Research, Accepted Article.
Objective We developed a novel EHR sidecar application to visualize key rheumatoid arthritis (RA) outcomes, including disease activity, physical function, and pain, via a patient‐facing graphical interface designed for use during outpatient visits (“RA PRO dashboard”).
Gabriela Schmajuk, Jing Li, Cathy Nasrallah, Cherish Wilson, Alicia Hamblin, Christine Hariz, Cammie Young, Stephen Shiboski, Emma Kersey, Mary Nakamura, Judith F. Ashouri, Mehrdad Matloubian, Andrew J. Gross, Jennifer Barton, Beth Berrean, Jonathan Prugh, Jinoos Yazdany   +16 more
wiley   +1 more source

IMPACT OF BOARD AND AUDIT COMMITTEE CHARACTERISTICS ON ACCRUALS AND REAL EARNINGS MANAGEMENT IN PAKISTAN

International journal of management research and emerging sciences, 2022
Purpose: Despite a large number of regulations and standards governing the financial reporting process, earnings management is increasing at an alarming rate in organizations today.
Faiza Saleem, Muhammad Yar Khan, Majid Jamal Khan   +2 more
semanticscholar   +1 more source