Results 21 to 30 of about 10,109 (288)
Economies, 2022 This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of ...
Wisnu Mawardi +2 more
doaj +1 more source
Bank audit committee financial expertise and timely loan loss recognition
Contemporary Accounting ResearchAbstractThis 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 ...
exaly +2 more sources
Akuntansi dan Teknologi Informasi, 2021 Earnings management is a manager's choice to choose accounting policies or real actions to achieve certain earnings goals. This study aims to examine the effect of the gender financial expertise of the audit committee on earnings management practices ...
Flaviana Agustiani Yuniargo +1 more
doaj +1 more source
Factors Affecting the Number of Audit Committees Meetings [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: The Audit Committee, as one of the corporate governance oversight committees in listed companies, has become a very important factor in the financial reporting process to increase the credibility of financial reports.
Ebrahim Abbasi +2 more
doaj +1 more source
Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia
The Indonesian Journal of Accounting Research, 2022 This research aims to test and analyze the determinants of audit report lag. This research uses purposive sampling and includes commercial banking companies listed on the Indonesian Stock Exchange during 2017-2019.
Septiani Wulandari, Zuni Barokah
doaj +1 more source
PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2017 This study examines whether the proportion of members of the audit committee and board of commissioner with accounting and/or financial expertise reduces earnings management.
Anda Dwiharyadi
doaj +1 more source
Does audit committee financial expertise actually improves information readability?
Revista de Contabilidad: Spanish Accounting Review, 2022 This paper investigates the relationship between audit committee financial expertise, particularly considering specific accounting financial expertise, and the readability of management reports.
María Dolores Alcaide-Ruiz +1 more
doaj +1 more source
Issues In Social And Environmental Accounting, 2013 This study reviews the literature on audit committee expertise and financial reporting timeliness. Financial reporting timeliness and audit committee expertise are two areas of research gaining the attention of a large number of stakeholders because they contribute to the reliability and the relevancy of financial reporting.
Saeed Rabea Baatwah +2 more
openaire +1 more source
Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee's Financial Expertise [PDF]
Journal of Accounting Auditing and Business, 2021 Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board of commissioners and the audit committee's expertise affect the relationship between audit quality and tax avoidance. The study observed manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia
Amelia Rizqia, Anies Lastiati
openaire +1 more source
The effect of audit committee characteristics on intellectual capital disclosure [PDF]
, 2011 This paper, using data from 100 UK listed firms, investigates the relationship between audit committee characteristics and intellectual capital (IC) disclosure.
Pike, Richard H. +5 more
core +1 more source