Results 21 to 30 of about 216,025 (298)
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
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 +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 Financial Expertise: Antidote for Financial Reporting Quality in Nigeria? [PDF]
, 2015 Audit committee financial expertise is vital to the quality of financial reporting. This study empirically investigates the impact of audit committee financial expertise on the quality of financial reporting. The financial reporting quality was measured
Asaolu, Taiwo +2 more
core +2 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
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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
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 +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 +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
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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 +2 more
openaire +2 more sources