Results 101 to 110 of about 10,109 (288)

PENGARUH AUDIT COMMITTEE FINANCIAL EXPERTISE TERHADAP KINERJA KEBERLANJUTAN

Jurnal Ekonomi Trisakti
Perkembangan bisnis modern menuntut transparansi kinerja keberlanjutan, namun implementasi di Indonesia sering kali masih menghadapi tantangan dan bersifat formalitas. Penelitian ini bertujuan menguji pengaruh audit committee financial expertise (ACFE) terhadap kinerja keberlanjutan dengan mengendalikan faktor umur dan ukuran perusahaan.
Dwi Retno Maruti, Etty Murwaningsari
openaire   +1 more source

Audit committee effectiveness and financial reporting timeliness

, 2018
Purpose The purpose of this paper is to investigate whether there is any relationship between the effectiveness of an audit committee and the financial reporting timeliness of Tunisian listed companies as proxied by external audit delay (AD).
Neila Boulila Taktak, Ahmed Atef Oussii
core   +1 more source

No other choice: The fracturing of reflexivity in families' pathways into (non‐)elective home education in England

British Educational Research Journal, EarlyView.
Abstract In England, education is compulsory, but schooling is not: it is legal for families to home educate their children. This form of education is officially termed by the Department for Education as ‘Elective Home Education’. As this designation implies, many families home educate as a positive and preferential ‘choice’.
Katherine Davey, Lisa Russell, Ron Thompson, Jo Bishop   +3 more
wiley   +1 more source

Audit Committee Attributes and Cosmetic Accounting [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2020
Contrary to Stewardship theory, which regards corporate managers as the guardians of the long-term interests of owners, the Agency theory proposes that the conflict of interests between owner and management causes information asymmetry between the ...
نجمه حاجیان, mohsen khoshtinat, fereshteh yavari   +2 more
doaj  

English teachers' journeys since the 2020 Iteration of Black Lives Matter

British Educational Research Journal, EarlyView.
Abstract The 2020 resurgence of Black Lives Matter (BLM) mobilised students in England to demand greater representation of racially minoritised voices in English curriculums—a call highlighted by stark inequity: just 1.5% of GCSE texts studied are by racially minoritised authors, despite racially minoritised students comprising 38.0% of the student ...
Adrian Fernandes
wiley   +1 more source

The Effectiveness of the Audit Committee and Audit Quality: The Empirical Test of the Supervisory Approach [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2018
Based on the Agency theory, there is a conflict of interest between management and ownership. The separation of financial and control features leads to the Agency cost that is achieved by managers' opportunistic behaviors with respect to information ...
Mahdi Moradzadeh Fard, Mohammad Norouzi, Nahid Moharamzadeh   +2 more
doaj  

Audit committee independence, financial expertise and financial restatements: empirical evidence in Malaysia [PDF]

, 2016
This study examines the effect of audit committee characteristics namely audit committee independence, accounting background of the chairman of audit committee and financial expertise of audit committee members on the financial restatements of the public
Noorhanim, Mohamad Zainal
core  

Transformative Service Ecosystems for People, Plants, Place, Planet, and Prosperity: A Sustainable Operations Management Perspective

Biological Diversity, EarlyView.
The Transformative Service Ecosystem for Sustainable Operations Management (TSESOM) model reframes operations management as a co‐creative ecosystem shaped by philosophical foundations and macro–meso–micro contexts. Integrating governance, resilience, learning, systems thinking, and interdisciplinary collaboration, TSESOM advances regenerative SDG‐ and ...
Nicholas Catahan
wiley   +1 more source

How Audit Fees Impact Earnings Management in Service Companies on the Amman Stock Exchange through Audit Committee Characteristics

International Journal of Financial Studies
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management.
Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf, Mohammad Haroun Sharairi   +3 more
doaj   +1 more source

Audit and External Informational System [PDF]

The article describes in a real and elaborate manner the aspects concerning the correlation between statutory audit and the financial communication provided by the entity, by means of financial statements.
Prof. Sorinel Domnişoru Ph. D, Mariana Gîrbaci Ph.D, Assist. Sorin-Sandu Vînătoru Ph.D Student   +2 more
core