Results 71 to 80 of about 17,859 (291)

Audit committee regulation in Australia : how far have we come?

open access: yes, 2008
This paper presents a synopsis of the major developments in corporate governance regulations and recommendations for Australian audit committees categorised into three distinct period of regulation from 1976-2004.
Lois Munro   +3 more
core   +1 more source

Audit Committee Financial Expertise: Antidote for Financial Reporting Quality in Nigeria? [PDF]

open access: yes, 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   +1 more source

Streamlining Diagnosis of Bardet–Biedl Syndrome: New Diagnostic Algorithm With Updated Criteria

open access: yesAmerican Journal of Medical Genetics Part A, EarlyView.
ABSTRACT Considerable advances have been made in our understanding of Bardet–Biedl syndrome (BBS), particularly in its core clinical features and molecular genetics, warranting an update to the existing diagnostic criteria framework. Using a rigorous, evidence‐based, and consensus‐driven process, a multidisciplinary group of international experts and ...
Jeremy J. Pomeroy   +16 more
wiley   +1 more source

Auditor independence, audit committee quality and internal control weaknesses [PDF]

open access: yes
In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
core  

Audit Committee Characteristics And Quality Of Unaudited Financial Accounts [HF5667.15. S132 2007 f rb]. [PDF]

open access: yes, 2007
Pelaporan kewangan digunakan di dalam proses membuat keputusan ekonomi. Dengan itu, adalah perlu bagi pelaporan kewangan menyediakan maklumat kewangan yang benar.
Saidin, Saidatunur Fauzi
core  

Implementing Indigenous Data Sovereignty in Australia: A Five‐Phase Framework for Indigenous Data Governance

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This article presents the development of a five‐phase Indigenous Data Governance (IDGov) Framework in Australia, focusing on partnerships between the Aboriginal Community Controlled Health Organisation (ACCHO) sector and non‐Indigenous health entities.
Jacob Prehn   +4 more
wiley   +1 more source

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

open access: yesSEISENSE 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   +2 more
doaj   +1 more source

Does the expertise of the audit committee chairperson moderate the association between audit committee attributes and firm performance?

open access: yesJournal of Governance and Regulation, 2022
The current research aims to examine how audit committee (AC) attributes affect firm performance in the finance sector. Its main goal is to determine if the audit committee chairperson’s (ACC) experience has a moderating effect on the relationship between AC attributes and the financial firm’s performance.
openaire   +1 more source

Judicial Perspectives on Neurodiversity in Queensland Courts, Tribunals and Commissions: Experiences With Disclosure and Witness Credibility

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Little is known about the impacts of the disclosure, or the non‐disclosure, of medical conditions associated with neurodiversity in the context of court proceedings and hearings before tribunals and commissions. This paper examines the experiences of twenty‐three Queensland Judges, Magistrates, and Tribunal and Commission Members with ...
Danielle Bozin   +5 more
wiley   +1 more source

Contribution of Audit Committee Characteristics to the Corporate Governance Practices of Regulatory Authorities in Tanzania: Mediatin Role of Audit Committee Effectiveness

open access: yesAccounting and Management Research
This study examines the contribution of audit committee characteristics to the corporate governance practices of regulatory authorities in Tanzania; focusing on the mediating role of audit committee effectiveness.
Habibu Suluo   +2 more
doaj   +1 more source

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