Behind the Audit Report: A Descriptive Study of Discussions and Negotiations Between Auditors and Directors [PDF]
, 2000 This paper presents direct evidence concerning the extent, nature, and outcome of interactions between the two primary parties in the auditor-client relationship - finance directors (FDs) and audit engagement partners (AEPs).
Brandt, Richard +5 more
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Keberlanjutan, 2017 This study aimed to examine the effect of , the characteristics of the company and the audit committee of the audit delay and Timeliness. Characteristics of companies used in this study include profitability, solvency, size of the company. The population
Abdullah Mubarok
doaj +1 more source
THE EFFECTIVENESS OF CORPORATE GOVERNANCE AND EXTERNAL AUDIT ON CONSTRAINING EARNINGS MANAGEMENT PRACTICE IN THE UK [PDF]
, 2010 Agency theory predicts that corporate governance and external audit enhance the convergence of interests between shareholders and managers. The primary objective of this thesis is to investigate the effect of corporate governance and external audit on ...
HABBASH, MURYA
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Disclosure da composição do comitê de auditoria: análise sob a ótica das características, diversidade e interligações [PDF]
, 2014 Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Contabilidade, Floríanópolis, 2014O objeto do presente estudo é o Comitê de Auditoria, cujo objetivo é identificar características e ...
Guzzo, Eder José
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Audit committee characteristics and financial reporting comparability
, 2016 Financial reporting comparability is one of the key qualitative characteristics that allows accounting information users to identify and understand similarities and differences in the financial performance of two firms.
Zhuoan Feng (12301787)
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The Moderating Effect of Audit Committee Member Characteristics on the Relationship between Fraudulent Financial Reporting and Sustainability Reporting [PDF]
پژوهشهای تجربی حسابداریThe audit committee, as a cornerstone of corporate governance, significantly influences organizational decision-making. This study examines the moderating effect of audit committee member characteristics—gender diversity, size, and independence—on the ...
Gholamhossein Mahdavi, Maryam Hasili
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The Corporate Governance Effects of Audit Committee
, 2014 This chapter provides a synthesis and evaluation of empirical research on the governance effects associated with audit committees. Given recent policy recommendations in several countries aimed at strengthening these committees, it is important to ...
Zaman, Mahbub +3 more
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Auditor independence, audit committee quality and internal control weaknesses [PDF]
In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
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Audit committee characteristics and internal audit budget: Malaysian evidence [PDF]
, 2016 An audit committee is viewed as an essential self-regulatory internal governance instrument that is expected to provide an overseeing role over the entire process of financial reporting.
Almagdoub, Almahdi Ali Mohamed Saleh
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Audit Committee Chair Characteristics, Capital Structure, And Real Earnings Management
, 2018 My dissertation consists of two essays. The first part of my dissertation empirically examines the relationship between female audit committee chair characteristics and real earnings management using different proxies of real earnings management.
Thiruvadi, Shiyaamsundar
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