Results 41 to 50 of about 31,257 (308)

Do Audit Committees Have Capacity to Monitor Management: The Case of Serbia [PDF]

open access: yesManagement 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
doaj   +1 more source

An investigation into the effectiveness of audit committees

open access: yesCorporate 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
openaire   +1 more source

The Impact of Ownership Concentration on Audit Committee Effectiveness: Evidence from Firms Listed on the Egyptian Stock Exchange [PDF]

open access: yesMaǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ
This 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
doaj   +1 more source

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

open access: yesJurnal 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

Stakeholder perception of the determinants of audit committee effectiveness in a developing economy: evidence from the Libyan banking sector

open access: yes, 2021
Purpose: This study distinctively explores the firm-level and national-level determinants of audit committee effectiveness (ACE) in the Libyan banking sector (LBS).
Harradine, Donald   +8 more
core   +1 more source

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

open access: yesJurnal 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

Internal Audit Effectiveness and Audit Committee Characteristics: Empirical Evidence from Pakistan

open access: yesiRASD Journal of Management, 2021
Internal audit function (IAF) is a critical component of corporate governance mechanisms, and researchers have argued that internal audit effectiveness (IAE) is of utmost importance to serve the purpose.
Amad Rashid   +2 more
doaj   +1 more source

The oversight responsibilities of audit committees: the problems facing the development of audit committees in Egypt [PDF]

open access: yes, 2003
An increasing number of earnings restatements by publicly traded companies in the USA coupled with allegations of financial statement fraud and lack of responsible corporate governance have sharpened the ever increasing attention on corporate governance ...
Soliman, Mohamed Moustafa Youssef
core  

Artificial Intelligence and Mental Well‐Being in Adult Education: Implications for Practice and Professional Responsibility

open access: yesNew Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Mental well‐being is central to adult learner success, yet many adult education institutions lack capacity to provide timely and accessible support. This article examines how artificial intelligence (AI) can strengthen mental health–adjacent supports in adult and continuing higher education, with attention to professional practice and ...
Adam L. McClain, Thomas Wade
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

open access: yesAccounting 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   +2 more
doaj   +1 more source

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