Results 21 to 30 of about 1,842,086 (280)

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

The Effect of Audit Committee Financial Expertise And Relative Status On Earnings Management: Case of Indonesia

Jurnal Akuntansi, 2018
The aim of this research is to examine the effect of audit committee financial expertise (measured by audit committee experience in accounting, supervision, and financial)and audit committee status (relative to management) on earnings management.
Delfita Siagian, Sylvia Veronica Siregar
doaj   +1 more source

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

Audit Committee Competence and Earnings Management in Europe

Revista de Contabilidad: Spanish Accounting Review, 2022
This study analyses the association between the competence of audit committee members and earnings management in a sample of 142 non-financial firms from France, Germany, Italy, Spain, and the United Kingdom over the 2006–2013 period. We measure members’
César Zarza Herranz, Nuria Reguera Alvarado, Felix J. López Iturriaga   +2 more
doaj   +1 more source

Audit committee characteristics and accounting conservatism: An empirical investigation [PDF]

المجلة العلمية للدراسات والبحوث المالية والتجارية, 2022
The purpose of this paper is to examine the association between Audit committee characteristics (expertise, independence, size, and activity) and accounting conservatism in the Egyptian setting.
نسرين المليح
doaj   +1 more source

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

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

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

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

PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA

Jurnal Akuntansi dan Keuangan Indonesia, 2017
This study examines whether the proportion of members of the audit committee and board of commissioner with accounting and/or financial expertise reduces earnings management.
Anda Dwiharyadi
doaj   +1 more source