Results 11 to 20 of about 29,109 (266)

THE ROLE OF AUDIT COMMITTEE EFFECTIVENESS IN ENHANCING TIMELINESS OF CORPORATE FINANCIAL REPORTING IN THE NIGERIAN INSURANCE INDUSTRY

Accounting Profession Journal (APAJI), 2022
This study investigated the impact of audit committee effectiveness on financial reporting timeliness in the Nigerian insurance industry. The study employed secondary data for the years 2012 - 2020. Hypotheses were tested using the Ordinary Least Square
Abdulkadri Alabi, Mubaraq Sanni, Mustapha Abdulrasaq   +2 more
doaj   +1 more source

Audit Committee Effectiveness: Informal Processes and Behavioural Effects [PDF]

SSRN Electronic Journal, 2007
PurposeThis paper seeks to investigate the conditions and processes affecting the operation and potential effectiveness of audit committees (ACs), with particular focus on the interaction between the AC, individuals from financial reporting and internal audit functions and the external auditors.Design/methodology/approachA case study approach is ...
Turley, Stuart, Zaman, Mahbub
openaire   +3 more sources

Audit Committee Effectiveness and Earnings Management Among Publicly Listed Firms in Kenya

SEISENSE Journal of Management, 2020
Objective: The paper sought to investigate the role of an effective audit committee in controlling earnings management practices. Design / Methodology: A panel data sourced from the audited financial reports of firms listed at the Kenyan Nairobi ...
Collins Kapkiyai, Josephat Cheboi, Joyce Komen   +2 more
doaj   +1 more source

Audit committee effectiveness: A synthesis of the audit committee literature

Corporate Board role duties and composition, 2012
The purpose of this paper is to add a meaningful critique to the existing audit committee (AC) literature by providing (i) a critical analysis of the AC literature grounded on agency theory; (ii) a discussion of the emerging new theories of AC, which investigate the people serving on and working with ACs, and (iii) a description of the relationship ...
Julia Wu, Ahsan Habib, Sidney Weil
openaire   +1 more source

Determinan Potensi Manipulasi Laba Perusahaan Manufaktur Go-Public dengan Menggunakan Fraud Score Model

Jurnal Akuntansi, 2022
The purpose of this research is to prove empirically the factors that impact the potential earnings manipulation. The factors that influence earnings manipulation in this study are proxied by financial shenanigans, the effectiveness of the audit ...
Anggreni Dian Kurniawati, Clara Valentine Febiolla   +1 more
doaj   +1 more source

INTERNAL AUDIT FUNCTION SEBAGAI PENYEDIA “KENYAMANAN” KOMITE AUDIT [PDF]

Jurnal Akuntansi Multiparadigma, 2020
: Internal Audit Function as a "Convenience" Provider for Audit Committee. This study explained the meaning of "comfort" in the perspective of the internal audit function (IAF) with the audit committee.
Debi Setyawati, Yustrida Bernawati
doaj   +1 more source

Implementation of Public Sector Audit Committee Guidelines: A Case Study of the Ministry of Finance Audit Committee

Jurnal Ilmiah Akuntansi, 2023
   This study critically examines the implementation of public sector audit committee guidelines within the MoF Audit Committee. Employing a comprehensive case study approach, the research delves into primary documents and conducts structured and semi-
Novia Ramadhan, Lindawati Gani
doaj   +1 more source

Corporate Characteristics and Effectiveness of Audit Committee: The Structural Equation Modeling Approach [PDF]

مجله دانش حسابداری, 2018
Audit committee is one of the effective monitoring mechanisms to increase the quality of disclosure of the internal control system, which helps reduce the cost of representation.
Rezvan Hejazi (Ph.D), Sedighe Azizi
doaj   +1 more source

The influence of corporate governance and voluntary ethics disclosure on fraudulent financial reporting during the COVID-19 pandemic [PDF]

Banks and Bank Systems
Effective governance is crucial in enhancing public and investor trust by ensuring that the financial statements issued by banks are accurate. This is achieved through the implementation of active anti-fraud measures in relation to voluntary ethical ...
Helmi Yazid, Iis Ismawati, Dirvi Surya Abbas, Lili Sugeng Wiyantoro   +3 more
doaj   +1 more source

Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria [PDF]

Облік і фінанси, 2020
In many studies the audit delay experienced in Nigeria firms attributes to external auditors. But this is not 100% true because before an external audit expresses an independent opinion on the financial statements, he needs to work with the internal ...
Hope Osayantin Aifuwa, Saidu Musa, Nusirat Ojuolape Gold   +2 more
doaj   +1 more source