Results 61 to 70 of about 15,391 (265)

Audit Committee Effectiveness and Earnings Management Among Publicly Listed Firms in Kenya

SEISENSE Journal of Management, 2020
Objective: The paper sought to investigate the role of an effective audit committee in controlling earnings management practices. Design / Methodology: A panel data sourced from the audited financial reports of firms listed at the Kenyan Nairobi ...
Collins Kapkiyai, Josephat Cheboi, Joyce Komen   +2 more
doaj   +1 more source

Audit Committee Characteristics, Quality of Disclosure and Proportion of Non-Executive Directors [PDF]

پژوهش‌های تجربی حسابداری, 2017
Audit Committee as one of the key mechanisms of corporate governance can lead to improvement of corporate disclosure quality and capital markets efficiency.
yahya kamyabi, ehsan boozhmehrani
doaj   +1 more source

National Disability Insurance Scheme and Quality of Life Among Carers of Children With Autism Spectrum Disorder in Australia: A Thematic Analysis

Australian Journal of Social Issues, EarlyView.
ABSTRACT Diagnoses of autism spectrum disorder in Australia have increased considerably in recent years. The current study investigated how the National Disability Insurance Scheme (NDIS) impacts quality of life (QoL) among carers of children with autism spectrum disorder.
Jesse Gerhard, Sharon L. Grant
wiley   +1 more source

How Do I Answer This? A Queer Critique of Australian Census Forms and the Reification of Cisheteronormative Families

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper presents a critical examination of Australia's 2021 household, individual and interviewer census forms. Using a form‐led analysis, this research scrutinises the underlying cisheteronormative logic that implicitly shapes the Census process, from data collection to distribution of findings.
Xavier Mills, Sal Clark
wiley   +1 more source

Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: Does Audit Committee Chair Matter?

Issues In Social And Environmental Accounting, 2018
This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness.
Saeed Rabea Baatwah, Norsiah Ahmad, Zalailah Salleh   +2 more
openaire   +1 more source

CSR Reporting: Perspective of Female Audit Committee Having Financial Expertise

Proceedings of the 17 th International Symposium on Management (INSYMA 2020), 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. The research aims to analyze whether the presence of the female audit committee with financial expertise has ...
N.F. Ayunda, P.A. Widyasari
openaire   +1 more source

The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa, Jennifer Smith‐Merry, Kuo‐yi Jade Chang   +2 more
wiley   +1 more source

Realising Aboriginal Community Controlled Approaches to Child Reunification

Australian Journal of Social Issues, EarlyView.
ABSTRACT Reunification rates for Aboriginal and Torres Strait Islander children in out‐of‐home care (OOHC) in Australia are critically low, even though reunification is the preferred permanency outcome for children following removal, and despite a range of mechanisms and strategies ostensibly to support effective reunification. To better understand the
B. J. Newton, Paul Gray, Kathleen Falster, Ilan Katz, Kyllie Cripps   +4 more
wiley   +1 more source

European multicentre study on outcome of surgery for sporadic primary hyperparathyroidism

BJS (British Journal of Surgery), EarlyView., 2020
Some 5861 patients undergoing first‐time surgery for sporadic primary hyperparathyroidism were registered in the Eurocrine® database between 2015 and 2018. The use of intraoperative parathyroid hormone measurement decreased the risk of conversion and persistent hypercalcaemia.
A. Bergenfelz, S. van Slycke, Ö. Makay, L. Brunaud   +3 more
wiley   +1 more source

Beyond Robodebt: Media Representations of Welfare and Fraud Before and After the Robodebt Royal Commission

Australian Journal of Social Issues, EarlyView.
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks, Georgia van Toorn   +1 more
wiley   +1 more source