Results 31 to 40 of about 4,040,988 (289)

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, Emmanuel Mutambara, Akwesi Assensoh-Kodua   +2 more
openaire   +1 more source

Pengaruh efektivitas dewan komisaris, komite audit dan kepemilikan institusional terhadap efisiensi investasi

Jurnal Akuntansi dan Auditing Indonesia, 2018
This study aims to determine the effect of the effectiveness of the board of commissioners, audit committee, and institutional ownership on the efficiency of corporate investment.
Alpha Alan Darma Saputra, Ratna Wardhani
doaj   +1 more source

Efektivitas Komite Audit Dan Kualitas Audit Terhadap Earnings Management Pada Perusahaan Terdaftar Di BEI

Jurnal Akuntansi, 2019
This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression.
Fany -, Yie Ke Feliana
doaj   +1 more source

THE EFFECT OF AUDIT COMMITTEE EFFECTIVENESS AND AUDIT QUALITY ON EARNINGS MANAGEMENT

Jurnal RAK (Riset Akuntansi Keuangan), 2020
This study examines the effect of audit quality and audit committee effectiveness on earnings management in manufacturing company with effectiveness of audit committee as moderating variable. This study uses 300 samples from manufacturing company listed on the Indonesian Stock Exchange during the period of 2016-2018, and it is determined by using ...
Inayah, Jannah Zahra, Prasetyo, Andrian Budi   +1 more
openaire   +2 more sources

The Effect Double Job of Audit Committee Member in Remuneration Committee on Audit Fees

KnE Social Sciences, 2020
The purpose of this study is to examine the effect of double job member of audit committee in remuneration committee on audit fees. This study refers to the Kalerkar (2012), by modifying the use of control variables and research samples. The dependent variables of this study is audit fees, the independent variable is double job in membership of audit ...
Ahmad Irsyad Fauzan Akbar, Adi Firman Ramadhan   +1 more
openaire   +2 more sources

Pathways and pitfalls: a qualitative study of student experiences in biomedical science education

FEBS Open Bio, EarlyView.
Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell, Cassy Ross, Panagiota S. Filippou, Bruno Silvester Lopes, Dominic Gilchrist, Paul Dean, Kamar Ameen‐Ali, Tora K. Smulders‐Srinivasan, Ahmad A. Khundakar   +8 more
wiley   +1 more source

Contribution of Audit Committee Characteristics to the Corporate Governance Practices of Regulatory Authorities in Tanzania: Mediatin Role of Audit Committee Effectiveness

Accounting and Management Research
This study examines the contribution of audit committee characteristics to the corporate governance practices of regulatory authorities in Tanzania; focusing on the mediating role of audit committee effectiveness.
Habibu Suluo, Gwahula Raphael, Saganga Mussa Kapaya   +2 more
doaj   +1 more source

Screening Routine Clinical Notes for Epilepsy Surgery Candidates Using Large Language Models

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Epilepsy surgery is severely underutilized despite proven efficacy, with substantial under‐referral of eligible patients in routine clinical practice. This study evaluated the potential role of large language models (LLMs) as decision‐support tools for screening unstructured clinical notes to identify epilepsy surgery candidates and ...
Uriel Fennig, Nadav Amir, Maya Schiller, Roni Loebenstein, Johnatan Nissan, Marina Boxer, Shany Guly Gofrit, Gal Goshen, Sándor Beniczky, Nicola Maggio   +9 more
wiley   +1 more source

Retractions in Rheumatology: Trends, Causes, and Implications for Research Integrity

Arthritis Care &Research, EarlyView.
Objective We aimed to describe the trends and main reasons for study retraction in rheumatology literature. Methods We reviewed the Retraction Watch database to identify retracted articles in rheumatology. We recorded the main study characteristics, authors’ countries, reasons for retraction, time from publication to retraction, and trends over time ...
Anna Maria Vettori, Michele Iudici
wiley   +1 more source

Audit Committee’s Roles & Effectiveness: Evidence from Indonesia

Sriwijaya International Journal of Dynamic Economics and Business
Financial statement manipulation that still occurring nowadays in Indonesia leads the following issue of how audit committee’s functioning within a corporation.
Andrew Christian Sudjono, Amelia Setiawan   +1 more
doaj   +1 more source