Results 61 to 70 of about 379,357 (343)

ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KONSERVATISME AKUNTANSI [PDF]

open access: yes, 2016
This study examines the association between audit committee characteristics and accounting conservatism. The analysis used audit committee characteristics such as audit committee size, audit committee independence, audit committee experienced, audit ...
ALIM, Haidar Tsany, SUDARNO, Sudarno
core  

Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan

open access: yesSAR (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

Audit committee characteristics and sustainability performance in Nigerian listed banks

open access: yesBusiness: 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

Retractions in Rheumatology: Trends, Causes, and Implications for Research Integrity

open access: yesArthritis Care &Research, EarlyView.
Objective We aimed to describe the trends and main reasons for study retraction in rheumatology literature. Methods We reviewed the Retraction Watch database to identify retracted articles in rheumatology. We recorded the main study characteristics, authors’ countries, reasons for retraction, time from publication to retraction, and trends over time ...
Anna Maria Vettori, Michele Iudici
wiley   +1 more source

Board Characteristics, Audit Committee Characteristics, and Audit Fees: Evidence from Jordan

open access: yesInternational Business Research, 2014
The current study aims to examine the influence of characteristics of board of director (board independence, expertise, and size) and characteristics of audit committee (independence, expertise, and meeting frequency) on audit fees in Jordan, by using the sample of 112 non-financial companies which listed on Amman Stock Exchange (ASE) that meet the ...
openaire   +2 more sources

Board Characteristics, Audit Committee and Audit Quality: The Case of Indonesia

open access: yesInternational 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

PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA [PDF]

open access: yes, 2018
This study aims to examine the effect of audit committee characteristics and audit quality on earnings management. These characteristics are size of the audit committee, competency of audit committee, and audit committee activities, while the audit ...
AYU, Made Shinta Sekar, FAISAL, Faisal
core  

Audit committee characteristics and financial reporting quality: Evidence from the emerging market

open access: yesRisk Governance and Control: Financial Markets & Institutions
This paper seeks to provide empirical evidence regarding the effect of audit committee (AC) characteristics on the financial reporting quality (FRQ) in the Jordanian context.
Dana A. Alqatamin, R. M. Alqatamin
semanticscholar   +1 more source

The impact of audit committees on Managerial overconfidence: An analytical study in the Iraqi environment

open access: yesTikrit Journal of Administrative and Economic Sciences
The aim of this research is to show the impact of audit committees through their characteristics represented by (independence, financial and accounting experience, size, number of meetings) as an independent variable on Managerial overconfidence with ...
Hassan Marie Hassan   +1 more
doaj   +1 more source

Fluoride‐Free Adhesives for Low Surface Energy Fluorinated Substrates

open access: yesAdvanced Functional Materials, EarlyView.
A universal, fluoride‐free adhesive achieves a record 4.91 MPa bond strength on PTFE by leveraging amine/amide dipole–dipole interactions, without fluorinated components. This sustainable strategy overcomes the environmental and performance limits of PFAS‐based adhesives, enabling robust, eco‐conscious bonding across diverse materials.
Siqi Zheng   +7 more
wiley   +1 more source

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