Results 21 to 30 of about 31,257 (308)
The Corporate Governance Effects of Audit Committees [PDF]
Journal of Management and Governance, 2004 Arguments associated with the promotion of audit committees in many countries are premised on their potential for alleviating weaknesses in corporate governance. This paper provides a synthesis and evaluation of empirical research on the governance effects associated with audit committees.
Turley, Stuart, Zaman, Mahbub
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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 +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
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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 +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
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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 +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
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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
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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
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The effect of audit committee characteristics on intellectual capital disclosure [PDF]
, 2011 This paper, using data from 100 UK listed firms, investigates the relationship between audit committee characteristics and intellectual capital (IC) disclosure.
Pike, Richard H. +5 more
core +1 more source