The Impact of Audit Committee Independence and Size on the Audit Report Delay: An Applied Study [PDF]
المجلة العلمية للدراسات والبحوث المالية والإدارية, 2023 The timeliness of corporate annual financial reports is considered to be a vital factor affecting the effectiveness of information that is made available to external users.
Dr. Mohamed Ali Wahdan +2 more
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Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2017 Gender diversity leads to increased communication and taking into account the diverse perspectives and effectiveness of the board and audit committee. A high level of women's responsibility and their better attendance at meetings than mens improves the ...
Mohammad Imani +2 more
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Codetermination on the Audit Committee: An Analysis of Potential Effects on Audit Quality [PDF]
SSRN Electronic Journal, 2019 This paper empirically investigates the association between codetermination on the audit committee (AC) and audit quality. Using a sample of 655 firm‐year observations related to German CDAX companies, our results indicate that the presence of employee representatives on the AC is negatively associated with audit quality.
Svenja Hillebrandt +1 more
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EFFECT OF EFFECTIVENESS AUDIT COMMITTEE, INTERNAL AUDIT AND QUALITY OF AUDIT ON PROFIT MANAGEMENT
Jurnal Ipteks Terapan, 2022 The importance of Earnings Management for management is to determine the direction of Stakeholder decisions, it is very important, but Stakeholders will receive a bad impact from Earnings Management because of the number game practice carried out by management such as not obtaining invalid and adequate data so that in determining action they cannot ...
Fristy Dwi Andita Salama, Murdiyati Dewi
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Audit committee attributes and audit quality: a benchmark analysis
Business: Theory and Practice, 2018 This study examined audit committee attributes and audit quality with emphasis on the specific requirements of the 2011 SEC code. The study applied the deductive approach via the expost facto research design and the Binary probit regression model in ...
Osariemen Asiriuwa +3 more
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The Impact of Audit Committe Characteristics on Audit Quality
Jurnal Akuntansi, 2019 This research was conducted to investigate the effect of audit committee characteristics on audit quality. The characteristics of the audit committee used in this study are the number of audit committees, number of audit committee meetings, audit ...
Paradisa Sukma, Yustrida Bernawati
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The effect of political connection and effectiveness of audit committee on audit fee [PDF]
The Indonesian Accounting Review, 2019 This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies.
Fitri Nurjanah, Erina Sudaryati
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Do Audit Committees Have Capacity to Monitor Management: The Case of Serbia [PDF]
Management and Economics Review, 2019 In this paper we examine audit committees composition and work in companies in Serbia. Audit committees are seen as integral part of the modern system of corporate governance worldwide which role is even reinforced with new EU Auditing Directive ...
Savka VUČKOVIĆ-MILUTINOVIĆ
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The Impact of Ownership Concentration on Audit Committee Effectiveness: Evidence from Firms Listed on the Egyptian Stock Exchange [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-TiğāriyyaẗThis study examines the relationship between the audit committee effectiveness and the ownership concentration. The sample consists of 56 non-financial firm listed on the Egyptian Stock Exchange during the period 2020-2023.
Salwa Nasr Ali Mostafa
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An investigation into the effectiveness of audit committees
Corporate Board role duties and composition, 2017 The fundamental purpose of this study was to investigate the effectiveness of audit committees in the eThekwini municipality within the province of KwaZulu Natal. The target population for the study was all the standing and audit committee members totalling 20, thus taking a census-based approach.
Zandile Virtue Dlamini +2 more
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