Results 91 to 100 of about 182,028 (297)

PENGARUH KOMITE AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA SEBELUM DAN SESUDAH KONVERGENSI IFRS (Studi Empiris Pada Perusahaan Sektor Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2015) [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, Vivi, ISGIYARTA, Jaka
core  

Is the well‐known phrase ‘small is beautiful’ true of small transnational education institutions?

British Educational Research Journal, EarlyView.
Abstract The purpose of this research is to consider the potential attractiveness of operating a small international branch campus (IBC). Drawing upon resource‐based and legitimacy theories, we examine the strengths, weaknesses, opportunities and threats associated with the business model that is based on having a small institution size.
Stephen Wilkins, Joe Hazzam
wiley   +1 more source

‘It's all very well having a diverse curriculum, but if there is no curriculum, it can be as diverse as you like’: Precarity and decolonising in the neoliberal UK higher education system

British Educational Research Journal, EarlyView.
Abstract Drawing upon interview research across two academic departments as part of the early stages of a ‘decolonise the curriculum’ initiative at a Southern UK university, this study highlights a growing gulf between policy and practice in efforts to address systemic racial inequalities in UK universities. A reliance upon precarious labour, a culture
Triona Fitton, Barbara Adewumi, Laura R. Bailey, Jacob W. Moore, Lauren‐Marie Aba Amoah   +4 more
wiley   +1 more source

Does Institutional Ownership Moderate the Relationship Between Audit Committee Composition and Audit Report Lag: Evidence From Saudi

SAGE Open
This research explores the moderating effect of institutional ownership on the relationship between audit committee attributes and audit report lag. The paper sampled data from 102 Saudi non-financial listed firms from 2012 to 2021. The data was analyzed
Hamid Ghazi H Sulimany
doaj   +1 more source

Corporate social responsibility and firm performance from developing markets: The role of audit committee expertise

Sustainable Futures
This study investigates the complex relationship between CSR practices, firm financial performance, and the moderating role of audit committee expertise in the UAE, a high-speed developing market.
Hariem Abdullah
doaj   +1 more source

PENGARUH KUALITAS AUDITOR EKSTERNAL DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris terhadap Perusahaan yang Tercatat di Indeks Kompas 100 Bursa Efek Indonesia Tahun 2010-2013) [PDF]

, 2015
The purpose of this study is to examine the influence of external auditor quality and audit committee to tax avoidance. The dependent variable is tax avoidance which is proxied by GAAP ETR.
HARTO, Puji, MAHARANI, Dyah Putri
core  

Measuring what matters: Evaluating the impact of curriculum decolonisation initiatives in UK business schools

British Educational Research Journal, EarlyView.
Abstract Curriculum decolonisation has become a prominent feature of equity agendas in UK higher education, yet there remains limited empirical and theoretical work on how such initiatives are evaluated, particularly within business schools. This paper presents one of the first multi‐institutional empirical studies examining how UK business schools ...
Sally Everett, Rachael Carden, Kenisha Linton   +2 more
wiley   +1 more source

AUDIT COMMITTEE CHARACTERISTICS AND EARNINGS MANAGEMENT AMONG LISTED DEPOSIT MONEY BANKS IN NIGERIA

Malete Journal of Accounting and Finance
Unethical financial reporting practice may be linked to audit committee characteristics; hence this study investigated the impact of audit committee characteristics on earnings management among listed deposit money banks in Nigeria. The study adopted an
Adebowale OGUNSOLA
doaj  

The Influence of Audit Committee Characteristics on Firm Profitability in Ghana

The Indonesian Journal of Accounting Research
This study explored how audit committee characteristics—specifically independence, meeting frequency, size, and financial expertise—affect the profitability of companies listed on the Ghana Stock Exchange.
Alhassan Musah, Charles Ayaiga, Marshall Wellington Blay, Daniel Odei Okyere   +3 more
doaj   +1 more source

Leaving children behind for cross‐border education: Unveiling the emotional agency of international post‐graduate student mothers

British Educational Research Journal, EarlyView.
Abstract Despite growing interest in the internationalisation of higher education, the experiences of international student parents, particularly international student mothers, remain largely marginalised in research and policy. This paper examines the emotional agency of international student mothers who leave their children behind in their home ...
Anh Ngoc Quynh Phan, Ha Ngan Ngo, Chloe Le   +2 more
wiley   +1 more source