Results 31 to 40 of about 15,391 (265)

The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality [PDF]

مطالعات تجربی حسابداری مالی
The purpose of this study is to examine the relationship between financial expertise and the experience of the audit committee chairman with auditor selection, audit fees, and audit quality.
Akram Afsay
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

Does audit committee financial expertise actually improves information readability?

Revista de Contabilidad, 2022
This paper investigates the relationship between audit committee financial expertise, particularly considering specific accounting financial expertise, and the readability of management reports. Additionally, this study also examines whether the effect of financial experts is moderated by the intensity of the audit committee’s activity. The dataset for
María Dolores Alcaide-Ruiz, Francisco Bravo-Urquiza   +1 more
openaire   +5 more sources

Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity [PDF]

Journal of Accounting, Auditing & Finance, 2016
We study the relation between audit committee accounting expertise, analyst following, and market liquidity. Our main results indicate that analyst following increases subsequent to the appointment of an accounting expert to the audit committee. We also provide evidence that accrual quality, as opposed to audit quality or management earnings forecasts,
Farber, David B., Huang, Shawn X., Mauldin, Elaine   +2 more
openaire   +1 more source

The effect of corporate governance on earnings management moderated by political connection

Journal of Accounting and Investment, 2023
Research aims: This research aims to prove the effect of independent commissioner performance and audit committee expertise on earnings management to avoid earnings decreases and political connections to strengthen independent commissioner performance ...
Rini Adriani Auliana, Bambang Subroto, Imam Subekti   +2 more
doaj   +1 more source

Influence of Audit Committee Industry Expertise on Internal Audit

International Journal of Business and Management, 2015
Practitioners argue that audit committee effectiveness is improved when committee members have industry expertise, yet the focus by regulators and researchers to date has been on the contribution made by members with accounting and auditing expertise.
openaire   +2 more sources

The effect of the role of audit committee financial expert on the managerial short-termism [PDF]

مطالعات تجربی حسابداری مالی, 2017
Audit Committee is a key element of corporate governance. Understanding and knowledge of experienced members of the Audit Committee increase the Company's financial reporting and auditing.
یداله تاری وردی, صلاح الدین قادری   +1 more
doaj   +1 more source

PENGARUH GENDER FINANCIAL EXPERTISE KOMITE AUDIT TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2016-2018

Akuntansi dan Teknologi Informasi, 2021
Earnings management is a manager's choice to choose accounting policies or real actions to achieve certain earnings goals. This study aims to examine the effect of the gender financial expertise of the audit committee on earnings management practices ...
Flaviana Agustiani Yuniargo, Senny Harindahyani   +1 more
doaj   +1 more source

Quality Audit: Audit Committee Independence, Accounting Expertise And Financial Expertise

Kontigensi : Jurnal Ilmiah Manajemen
Penelitian ini bertujuan untuk mengkaji dampak karakteristik komite audit yaitu independensi, keanggotaan keahlian akuntansi dan keanggotaan keahlian keuangan komite audit terhadap kualitas audit. Studi ini menganalisis pengaruh independensi komite audit, keahlian akuntansi dan keahlian keuangan komite audit terhadap kualitas audit Perusahaan ...
Nisa Nur Ramadhan, Muhyarsyah Muhyarsyah
openaire   +1 more source

Audit Committee Financial Expertise and Audit Report Lag: Malaysia Further Insight

Asian Journal of Accounting and Governance, 2017
Recent audit and financial reporting quality research suggest that audit committee financial expertise is a crucial ingredient for high quality financial reports. However, Malaysian literature has reported no association between audit committee financial expertise and audit report timeliness.
Zalailah Salleh, Saeed Rabea Baatwah, Norsiah Ahmad   +2 more
openaire   +1 more source