Results 91 to 100 of about 181,157 (204)

PENGARUH TINGKAT SPESIALISASI INDUSTRI AUDITOR DAN KOMITE AUDIT TERHADAP BIAYA UTANG [PDF]

, 2018
Research about relationship between audit quality and cost of debt has been extensively researched. Proxy to measure audit quality are different between one and another research.
SAPUTRO, Dejan, YUYETTA, Etna Nur Afri
core  

PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Kasus Perusahaan IPO di Indonesia Tahun 2011-2013) [PDF]

, 2014
This study aims to examine the influence of the Audit Committee Characteristics and Audit Quality on Earnings Management. Variables tested in this study consisted of an audit committee characteristics are measured with audit committee size, financial ...
CAHYONOWATI, Nur, MUGHNI, Raisya Hayyu
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PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP TINGKAT PENGUNGKAPAN SUKARELA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015) [PDF]

, 2018
This research was conducted to analyze the influence of audit committee characteristics that are measured by audit committee independence, size, financial expertise and frequency of meetings to corporate voluntary disclosure. Data that used ad object in
LAKSITO, Herry, SAPUTRA, Dicky Mahardika
core  

Bank audit committee financial expertise and timely loan loss recognition

Contemporary Accounting Research
AbstractThis study investigates the effects of audit committee financial expertise on the timeliness of banks' loan loss provisions. I employ two regulatory shocks that mandated audit committee expertise—the Federal Deposit Insurance Corporation Improvement Act in 1991 (FDICIA) and a modified listing standard for NYSE and NASDAQ firms in 1999—as quasi ...
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Pengaruh Komite Audit dan Kepemilikan Manajerial terhadap Manajemen Laba Sebelum dan Sesudah Konvergensi Ifrs [PDF]

, 2017
This study aimed to examine the effect of audit committee and managerial ownership as an independent variabel on earning management before and after convergence and also examine the difference effect of audit committee and managerial ownership on earning
Anggriani, V. (Vivi), Isgiyarta, J. (Jaka)   +1 more
core  

Pengaruh Karakteristik Komite Audit Terhadap Pengungkapan Intellectual Capital [PDF]

, 2015
This study aims to obtain empirical evidence about the influence of the audit committee characteristics which consist of proportion of the audit committee size, audit committee meetings and audit committee expertise that influencing ...
Mu’id, D. (Dul), Sinaga, D. B. (Daniel)   +1 more
core  

Sustainable auditing governance in a changing landscape: Cross-country evidence on the effect of traditional and innovative audit mechanisms on fraud risk

Journal of Innovation & Knowledge
This study examines how audit-related governance mechanisms influence corporate fraud risk, utilising data from 1025 non-financial EU firms between 2018 and 2023. The dependent variable, fraud risk, is proxied by the Beneish M-Score.
Isabella Lucuț Capraș, Monica Violeta Achim, Birjees Rahat, Giuseppe Nicolò   +3 more
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The effects of audit committee financial expertise on auditor changes and subsequent audit quality

, 2018
The entire thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file; a non-technical public abstract appears in the public.pdf file. ; Title from PDF of title page (University of Missouri--Columbia, viewed on June 9, 2010). ; Dissertation advisor: Dr. Elaine G. Mauldin. ; Vita. ; Ph. D.
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The relationship between audit committee characteristics and abnormal audit fees with an emphasis on agency costs

حسابداری و شفافیت مالی
Purpose: Audit committee arrangements played an important part in monitoring the financial reporting process, especially after financial scandals in large companies.
Younes Badavar Nahandi, Sevda Abdollahi
doaj  

CSR and Financial Fraud: Board Gender and Audit Committee Expertise as Moderating

Jurnal Proaksi
Financial statement fraud negatively impacts for the company, both materially and immaterially, including reduced stakeholders trust. The highlights the need for transparency through CSR reports. CSR represent the company’s transparency and reduce fraud. However, oportunistic managers may exploit CSR as a tool to conceal fraudulent actions.
Ofii Fatul Lathiifah, Fuad Fuad
openaire   +1 more source