Results 81 to 90 of about 45,293 (197)

PENGARUH KOMPETENSI KOMITE AUDIT, AKTIVITAS KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

Jurnal Akuntansi Indonesia, 2015
The objective of this study is to analyze the influence of audit committee and institutional ownership on earnings management. The characteristics that used to measure the effectiveness of the audit committee competence, and audit committee activity ...
Metta Kusumaningtyas, Dessy Noor Farida
doaj   +1 more source

DISCLOSURE QUALITY DETERMINANTS AND CONSEQUENCES [PDF]

, 2012
This study consists of three main projects covering (i) the relationship between disclosure quality and earnings management and (ii) the relationship between corporate governance and disclosure quality.
KATMUN, NOORAISAH
core  

Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting

, 2007
This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes. Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the ...
Bourke, Nicola Margaret
core  

Influence of Audit Committee Characteristics on Voluntary Ethics Disclosure

, 2014
This study examines the influence of audit committee characteristics on voluntary ethics disclosures of the top 94 companies listed on Bursa Malaysia. The study employs content analysis of company's annual report and multiple linear regressions to look ...
Aris, Nooraslinda Abdul, Othman, Rohana, Ishak, Ili Farhana, Arif, Siti Maznah Mohd   +3 more
core   +1 more source

Audit Committee Characteristics and Timeliness of Financial Reports in Nigeria

Journal of Danubian Studies and Research, 2022
This study examines the nexus between audit committee characteristics and timeliness of financial reports in Nigeria. The study employed correlation research design using the annual report of thirteen (13) listed deposit money banks in Nigeria for the ...
Edosa Joshua Aronmwan, Monye-Emina Henry Emife   +1 more
doaj  

A test of audit committee characteristics and free cash flows

, 2013
The study concentrates on audit committee characteristics and their influences on free cash flow. A panel of 120 firms from the trading and services industry from the year 2005 to 2008 is examined. The results show a significant and positive relationship
Samuel Jebaraj Benjamin, Kiarash Ehtiat Karrahemi   +1 more
core   +1 more source

The Impact of Audit Committee Characteristics on Financial Distress [PDF]

, 2017
This study investigates the impact of audit committee characteristics on financial distress. This study uses four characteristics of audit committee. That is size of audit committee, independence of audit committee, meeting frequency of audit committee ...
Siswanto, N. (Nano), Fuad, F. (Fuad)
core  

Audit committee characteristics, trust and audit quality: Evidence from Hong Kong

This thesis comprises of two parts. Part One of the thesis denotes an archival modelling study that evaluates the relationships between effective audit committee characteristics (size, independence, financial expertise, meeting frequency, directorship ...
Cheung, Kwok Yip
core   +1 more source

The role of audit committee characteristics in improving the risk disclosure of companies examining the moderating role of audit quality

Future Business Journal
This paper examines the association between audit committee characteristics (ACC) and risk disclosure (RD) of firms, focusing on the moderating effect of audit quality (AQ).
Mohamed Samy El-Deeb, Yomna Alarabi, Amal Mohamed   +2 more
doaj   +1 more source

Toward enhancing financial integrity: decoding the impact of audit committee characteristics on earnings management in emerging markets – the moderator role of concentrated ownership

Cogent Business & Management
This study explores the moderating role of concentrated ownership (CO) in the relationship between audit committee (AC) characteristics and earnings management (EM) in the banking sector in Jordan.
Alaa Mohammad Alqudah
doaj   +1 more source