Results 31 to 40 of about 17,859 (291)

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

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, Ali Tamoradi, Reza Rostaminia   +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

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

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, P. A. Isenmilia   +1 more
openaire   +2 more sources

Board structure and supplementary commentary on the primary financial statements [PDF]

, 2014
Purpose: This research investigates the relationship between the extent and focus of supplementary narrative commentary (SNC) on amounts reported in the primary financial statements and board structure variables.
Mangena, Musa, Mangena, M, Tauringana, Venancio, Venancio Tauringana, Tauringana, V, Musa Mangena   +5 more
core   +1 more source

CSR Reporting: Perspective of Female Audit Committee Having Financial Expertise [PDF]

, 2020
This paper contributes to the evidence that identified gender and skill affect organizational and business practices. This research combines two characteristics of the audit committee, namely gender and financial expertise, as one perspective.
Ayunda, N.F, P.A. Widyasari, Widyasari, Permata Ayu, N.F. Ayunda   +3 more
core   +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

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