Results 21 to 30 of about 17,859 (291)

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

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,
Saif Mohsen Al-Absy, Mujeeb, Ku Ismail, Ku Nor Izah, Chandren, Sitraselvi, Saif Mohsen Al-Absy, Mujeeb, Ku Ismail, Ku Nor Izah, Chandren, Sitraselvi   +5 more
openaire   +3 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

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

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 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

The effect of audit committee characteristics on intellectual capital disclosure [PDF]

, 2011
This paper, using data from 100 UK listed firms, investigates the relationship between audit committee characteristics and intellectual capital (IC) disclosure.
Pike, Richard H., Mangena, Musa, Mangena, M, Li, J, Pike, R, Li, Jing   +5 more
core   +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