Results 21 to 30 of about 15,391 (265)

De invloed van audit committee expertise op de interne beheersing van de jaarverslaggeving [PDF]

MAB, 2013
In dit artikel rapporteren wij de uitkomsten van onderzoek naar de invloed van expertise van het audit committee op jaarrekeningherzieningen die al dan niet samenhangen met gerapporteerde tekortkomingen in de interne beheersing.
Abbink
doaj   +3 more sources

Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia

The Indonesian Journal of Accounting Research, 2022
This research aims to test and analyze the determinants of audit report lag. This research uses purposive sampling and includes commercial banking companies listed on the Indonesian Stock Exchange during 2017-2019.
Septiani Wulandari, Zuni Barokah
doaj   +1 more source

The impact of audit committee financial expertise on corporate financial decisions [PDF]

Corporate Ownership and Control, 2021
Audit committee (AC) financial experts is considered one of the important corporate governance mechanisms due to their vital role in overseeing companies’ financial reporting procedures and enhancing corporate financial decisions. Regulators and policymakers require Omani firms to have at least one director with financial expertise sitting on ACs ...
Hidaya Al Lawati, Khaled Hussainey
openaire   +2 more sources

Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity

Journal of International Accounting, Auditing and Taxation, 2021
Abstract The extant literature and corporate governance regulations suffer from a tight focus on audit committee (AC) financial expertise as a mean of improving the AC’s oversight role. However, there is a lack of evidence about other kinds of expertise that might be important for AC effectiveness which could contribute to the quality of financial ...
Alhababsah, Salem, Yekini, Liafisu Sina
openaire   +2 more sources

Effects of Presence of Audit Committee and Its Characteristics on Audit Report [PDF]

مجله دانش حسابداری, 2016
This study examines the impacts of the existence of audit committee and its characteristics on audit report lag. The characteristics consist of audit committee’s financial expertise, experience, gender, size, and independence.
Mehdi Salehi, Javad Oradi, Zeinab Salari Forg   +2 more
doaj   +1 more source

Factors Affecting the Number of Audit Committees Meetings [PDF]

بررسی‌های حسابداری و حسابرسی, 2022
Objective: The Audit Committee, as one of the corporate governance oversight committees in listed companies, has become a very important factor in the financial reporting process to increase the credibility of financial reports.
Ebrahim Abbasi, Ali Tamoradi, Reza Rostaminia   +2 more
doaj   +1 more source

Audit committee accounting expertise, CEO power, and audit pricing

Asia-Pacific Journal of Accounting & Economics, 2015
The Sarbanes–Oxley Act of 2002 (SOX) mandates that all listed firms disclose whether they have a financial expert on the audit committee, highlighting the committee’s expertise. However, some argue that non-accounting financial experts, compared to accounting financial experts, are not sufficient to ensure audit committee effectiveness because the ...
Yu, Jaeyoon, Kwak, B, LIm, YD, Kim, HT
openaire   +2 more sources

Accounting expertise in the audit committee and earnings management [PDF]

Business and Economic Horizons, 2018
This study attempts to investigate the influence of accounting expertise in the AC on the level of accrual earnings management (AEM) in Malaysian firms by using two proxies, the Modified Jones Models by Dechow et al. (1995) and Kasznik (1999). A sample of 143 firms with slight positive earnings were selected from the Bursa Malaysia Main Market for 2013,
Mujeeb Saif Mohsen Al-Absy, Ko Nor Izah Ku Isamil, Sitraselvi Chandren   +2 more
openaire   +2 more sources

Foreign Ownership, Audit Committee Expertise, and Integrated Reporting Disclosure: Evidence from Indonesia [PDF]

SHS Web of Conferences
This research aims to examine the influence of foreign ownership on integrated reporting disclosure with audit committee expertise acting as a moderating variable. The population in this study was companies listed on the Indonesia Stock Exchange in 2022.
Wandari Fathya Putri, Utami Evy Rahman
doaj   +1 more source

Whether Audit Committee Financial Expertise Is the Only Relevant Expertise: A Review of Audit Committee Expertise and Timeliness of Financial Reporting

Issues In Social And Environmental Accounting, 2013
This study reviews the literature on audit committee expertise and financial reporting timeliness. Financial reporting timeliness and audit committee expertise are two areas of research gaining the attention of a large number of stakeholders because they contribute to the reliability and the  relevancy of financial reporting.
Saeed Rabea Baatwah, Zalailah Salleh, Norsiah Ahmad   +2 more
openaire   +1 more source