Results 11 to 20 of about 17,859 (291)

The role of intellectual capital as a mediation of relationship between audit committee and real earnings management [PDF]

Accounting, 2021
This study aims to examine the role of human capital, which is part of intellectual capital, as a mediator in the relationship between audit committee expertise and the number of audit committee meetings with real earnings management.
Istanti, Sri Layla Wahyu, Chariri, Anis, Juliarto, Agung   +2 more
doaj   +1 more source

The Effect of Audit Committee Expertise on Audit Quality: Empirical Evidence from Bangladesh

Journal of Risk Analysis and Crisis Response (JRACR)
The purpose of this study is to examine the effects of diverse expertise types on audit quality, providing valuable insights for corporate governance and enhancing the audit process. This research uses 651 firm-year observations for 2001-2021 year.
Md. Mominur Rahman
doaj   +2 more sources

Audit Committee Effectiveness in Family & Non Family Firms Listed in Tehran Stock Exchange [PDF]

پژوهش‌های تجربی حسابداری, 2021
The Different ownership structure and remarkable increase of family-owned firms in recent years, necessitate doing numerous studies. Therefore, this study investigates effectiveness of audit committee in these types of firms compared to other firms.
Seddighi Roohollah, mahdi mahannejad
doaj   +1 more source

Audit Committee Characteristics and Audit Reporting Readability [PDF]

بررسی‌های حسابداری و حسابرسی, 2021
Objective: The main purpose of the present research is to investigate the relationship between audit committeefeatures and audit reporting readability. Methods: The present research is an applied one in terms of purpose and is descriptive-correlation in ...
Razieh Alikhani, Mehdi Maranjory, Samane Davoudi   +2 more
doaj   +1 more source

Audit committee characteristics and audit report lag: evidence from the Iran [PDF]

Big Data and Computing Visions, 2022
The purpose of this research was to empirically examine the effect of independence, size, expertise, and gender of the audit committee on audit report lag in firms listed on the Tehran Stock Exchange (TSE). Using unique data from Iran for a 5-year period
Mehdi Maranjory, Mohadeseh Kouchaki Tajani   +1 more
doaj   +1 more source

Characteristics of the Audit Committee on Delay in Audit Reporting

Jurnal Pamator, 2023
The occurrence of audit delay is related to the characteristics of the audit committee which is reflected in various indicators. This study aims to analyze the effect of the characteristics of the audit committee consisting of the Audit Committee Chair ...
Jesni Jesni, Santi Yopie
doaj   +1 more source

The Effect of Audit Committee Effectiveness and Potential Fraudulent Financial Statements

Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022
This study aims to determine the relationship formed between the effectiveness of the audit committee and fraudulent financial statements. The effectiveness of the audit committee in this study will be proxied through the expertise of the audit committee
Deviana Purwiyanti, Herry Laksito
doaj   +1 more source

Independent financial expert members on audit committees, earnings management and the role of female directors [PDF]

Contabilitate şi Informatică de Gestiune, 2022
Research Question: What is the impact of the presence of expert and independent members within the audit committee on earnings management? What is the impact of the presence of expert and independent women on the audit committee on earnings management ...
Anis Ben Amar, Nourhen Sayadi
doaj   +1 more source

The impact of audit committee characteristics on audit fees; evidence from Ghana

Cogent Business & Management, 2022
The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee ...
Millicent Selase Afenya, Benedict Arthur, Williams Kwarteng, Pious Opoku   +3 more
doaj   +1 more source

Comprehensive dataset for corporate governance in Oman: Data for a three-level quality assessment of corporate governance

Data in Brief, 2020
This article describes a dataset on firm-level corporate governance (CG) mechanisms in the Sultanate of Oman. It incorporates, in cross-sectional time series (pooled panel) data, eleven variables: corporate governance quality, board of directors’ quality,
Saeed Rabea Baatwah, Khaled Salmen Aljaaidi, Ehsan Saleh Almoataz   +2 more
doaj   +1 more source