Audit committee characteristics and sustainability performance in Nigerian listed banks
Business: Theory and Practice, 2020 This study investigates the influence of audit committee characteristics on the sustainability disclosure among the Nigerian listed banks. Using the Fixed Effect regression estimator of panel data for ten (10) listed banks in Nigeria over the period of ...
Alex Adegboye +4 more
doaj +1 more source
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2016 This study examines the effect of audit committee characteristics, firm characteristic and ownership structure on the likelihood of fraudulent financial reporting.
Andrian Budi Prasetyo
doaj +1 more source
The oversight responsibilities of audit committees: the problems facing the development of audit committees in Egypt [PDF]
, 2003 An increasing number of earnings restatements by publicly traded companies in the USA coupled with allegations of financial statement fraud and lack of responsible corporate governance have sharpened the ever increasing attention on corporate governance ...
Soliman, Mohamed Moustafa Youssef
core
Impacts of Audit Committee characteristics on Firms Risk [PDF]
مجله دانش حسابداری, 2018 Audit committee is one of the corporate governance mechanisms, and there is little evidence in its role and characteristics in risk monitoring and governance in companies.
Alireza Kian (Ph.D), Mohsen Faghih
doaj +1 more source
Audit Committee Characteristics And Quality Of Unaudited Financial Accounts [HF5667.15. S132 2007 f rb]. [PDF]
, 2007 Pelaporan kewangan digunakan di dalam proses membuat keputusan ekonomi. Dengan itu, adalah perlu bagi pelaporan kewangan menyediakan maklumat kewangan yang benar.
Saidin, Saidatunur Fauzi
core
PENGARUH KEPEMILIKAN KELUARGA DAN KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2018 This study aims to examine the effect of family ownership and audit committee characteristics on earnings management. The independent variables in this study are family ownership, audit committee size, accounting expertise of audit commitee, and audit ...
Kadek Trisna Dwiyanti, Meyta Astriena
doaj +1 more source
Audit Committee Effectiveness: Relationship with Audit Committee Characteristics and Interaction with the Internal Audit Department: Case of Egypt [PDF]
Journal of Accounting & Marketing, 2015 This study examines whether specific audit committee (AC) characteristics, including indpendence, knowledge, experience and training, and interaction between audit committee members and the internal audit function are associated with AC effectiveess.
openaire +1 more source
The Relationship Between Governance Practices, Audit Quality and Earnings Management: UK Evidence [PDF]
, 2011 This thesis examines two empirical studies. Firstly, it examines the relationship between corporate governance characteristics (relating to the size, composition of independent members, financial expertise and meeting frequency of boards of directors and
BASIRUDDIN, ROHAIDA
core
Dynamics of Audit Quality: Behavioural Approach and Governance Framework: UK Evidence [PDF]
, 2013 The research objective is to study and analyse different factors potentially involved in influencing the measuring of auditor behaviour and audit quality that would lead to auditorsꞌ failure. It covers areas related to auditing, accounting, and corporate
NEHME, RABIH
core
Audit Committee, Board of Director Characteristics, and Earnings Management [PDF]
SSRN Electronic Journal, 2000 Abstract This study examines whether audit committee and board characteristics are related to earnings management by the firm. A negative relation is found between audit committee independence and abnormal accruals. A negative relation is also found between board independence and abnormal accruals.
openaire +1 more source