Audit Committee Performance Evaluation Model: Indicators and Importance of Each [PDF]
مطالعات تجربی حسابداری مالیConsidering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its strengths and weaknesses is very important.
Alireza Javadipour +3 more
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Male versus Female Audit Committee Chair Characteristics and Capital Structure
, 2018 The purpose of this paper is to examine whether the audit committee chair characteristics influence the capital structure of the firm. Audit committees play a significant role in promoting the accuracy of financial statements on which the investors rely.
Thiruvadi, Shiyaamsundar
core +1 more source
The effect of the characteristics of the internal governance mechanisms on the growth opportunities: The Tunisian evidence [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: Do the characteristics of the board of directors and the characteristics of audit committee influence Tunisian companies’ growth opportunities?
Raida Chakroun
doaj +1 more source
Board Characteristics, Audit Committee Characteristics, and Audit Fees: Evidence from Jordan
International 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
The “Generalized Other” or How to Make its Voice Heard in an Audit Committee. [PDF]
Cet article cherche à déterminer dans quelle mesure et dans quel contexte les administrateurs d’un comité d’audit expriment leurs préférences et leurs points de vue à la direction financière ainsi qu’aux auditeurs inernes et externes, de manière à ...
Richard, Chrystelle +1 more
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Audit committee characteristics and audit report lag in Malaysia [PDF]
, 2016 Timeliness of the financial statements is one of the important aspects that concerns the users of information. The delay in publication of corporate financial statements may affect the usefulness of the information.
Al-Qublani, Ayad Ahmed Mohammed
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The Impact of Audit Committee Characteristics on Audit Report Time Lag: Evidence From Ghana
, 2022 The study examines the impact of audit committee characteristics on audit reporting time lag of Ghanaian publicly traded companies. We used the size of the audit committee, gender diversity, and financial expertise to measure the characteristics of the ...
Arthur, Benedict +3 more
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Audit committee characteristics and earnings management practices
Journal of Economics, Business & Accountancy Ventura, 2019 This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices. Studies in other studies with relatively stricter regulations showed the audit committee independence was effective to ...
Melinda Lydia Nelwan +1 more
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SOME ARGUMENTS THAT JUSTIFY THE AUDIT TRINITY’S APPROACH IN THE CONTEXT OF CORPORATE GOVERNANCE [PDF]
The purpose of this paper is to develop a synthesis of the main arguments that could justify the necessity of audit trinity’s approach (internal audit, external audit, audit committee) in assuring good corporate governance.
Cristina Bota-Avram
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Internal audit quality, audit committee independence, growth opportunities and firm performance
, 2009 This study explores whether the relation between internal audit quality and firm performance is associated with firm characteristics of information asymmetry and uncertainty (growth opportunities) and certain governance controls (audit committee ...
Zain, Mazlina Mat +1 more
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