UK audit committees and the Revised Code [PDF]
, 2012 Purpose - The audit committee is one of the most prominent board sub-committees, having a potentially important role to play in ensuring sound corporate governance.
Avison, Lynn, Cowton, Christopher J.
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The influence of corporate governance and voluntary ethics disclosure on fraudulent financial reporting during the COVID-19 pandemic [PDF]
Banks and Bank SystemsEffective 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 +3 more
doaj +1 more source
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
doaj +1 more source
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
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 +2 more
doaj +1 more source
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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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
doaj +1 more source
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
doaj +1 more source
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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