Results 31 to 40 of about 1,842,086 (280)
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
The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality [PDF]
مطالعات تجربی حسابداری مالیThe 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
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 Financial Expertise and Financial Reporting Timeliness
Mediterranean Journal of Social Sciences, 2022 This study examines conceptually the relevance of the audit committee financial expertise to financial reporting timeliness of a firm. The methodology adopted in this study is library research whereby relevant and extant literature related to the audit committee financial expertise and financial reporting timeliness. Audit committee financial expertise
Aimienrovbiye Humphrey Ehigie +1 more
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Quality Audit: Audit Committee Independence, Accounting Expertise And Financial Expertise
Kontigensi : Jurnal Ilmiah ManajemenPenelitian 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
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Screening Routine Clinical Notes for Epilepsy Surgery Candidates Using Large Language Models
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective Epilepsy surgery is severely underutilized despite proven efficacy, with substantial under‐referral of eligible patients in routine clinical practice. This study evaluated the potential role of large language models (LLMs) as decision‐support tools for screening unstructured clinical notes to identify epilepsy surgery candidates and ...
Uriel Fennig +9 more
wiley +1 more source
FUDMA Journal of Accounting and Finance Research (FUJAFR), 2023 This study examines the effect of board and audit committee attributes on earnings management. The study adopts purposive sampling technique. The study carries out robust regression statistical model with a 10-year panel data among 36 listed firms in ...
Ozigi Omoyi Obeitoh +2 more
doaj +1 more source
Arthritis Care &Research, EarlyView.Objective Although the definition of a gout flare is well established, the state of gout flare resolution has not yet been defined. This study aimed to explore patients’ experiences and perceptions of gout flare resolution. Methods Semistructured interviews were conducted with 24 people with gout, guided by open‐ended questions exploring their ...
Sarah Stewart +5 more
wiley +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.
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Towards Defect Phase Diagrams: From Research Data Management to Automated Workflows
Advanced Engineering Materials, EarlyView.A research data management infrastructure is presented for the systematic integration of heterogeneous experimental and simulation data required for defect phase diagrams. The approach combines openBIS with a companion application for large‐object storage, automated metadata extraction, provenance tracking and federated data access, thereby supporting ...
Khalil Rejiba +5 more
wiley +1 more source