Results 11 to 20 of about 216,025 (298)

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

The Role of Audit Committee Financial Expertise on the Managerial Short-Termism [PDF]

مطالعات تجربی حسابداری مالی, 2017
Audit Committee is a key element of corporate governance. The knowledge and understanding of experienced Audit Committee members increase the Company's financial reporting and auditing value.
Yadollah Tarivardi, Salahoddin Ghaderi
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

Audit Committee Financial Expertise and Financial Reporting Timeliness

Mediterranean Journal of Social Sciences, 2022
This study examines conceptually the relevance of the audit committee financial expertise to financial reporting timeliness of a firm. The methodology adopted in this study is library research whereby relevant and extant literature related to the audit committee financial expertise and financial reporting timeliness. Audit committee financial expertise
Aimienrovbiye Humphrey Ehigie, P. A. Isenmilia   +1 more
openaire   +2 more sources

Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba

Jurnal Akuntansi Indonesia, 2020
This study aims to determine the effect of the quality of the audit committee and the size of the public accounting firm on earnings management. The audit committee uses the proxy size of the audit committee, the number of audit committee meetings, the ...
Nazila Alfiyasahra, Auliffi Ermian Challen   +1 more
doaj   +1 more source

The Role of Audit Committee Characteristics and I.C. Performance on I.C. Disclosure: Evidence from the Indonesian Banking Sector

Economies, 2022
This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of ...
Wisnu Mawardi, Harjum Muharam, Mulyo Haryanto   +2 more
doaj   +1 more source