Results 31 to 40 of about 181,157 (204)
Audit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2022 Sustainable growth involves a situation where growth is witnessed with no increase in assets, equity issuance and liabilities. An effective corporate governance mechanism, especially the audit committee, is needed to achieve an optimum sustainable growth
Taiwo Asaolu +3 more
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Characteristics of the Audit Committee on Delay in Audit Reporting
Jurnal Pamator, 2023 The occurrence of audit delay is related to the characteristics of the audit committee which is reflected in various indicators. This study aims to analyze the effect of the characteristics of the audit committee consisting of the Audit Committee Chair ...
Jesni Jesni, Santi Yopie
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Issues In Social And Environmental Accounting, 2018 This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness.
Saeed Rabea Baatwah +2 more
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The Effect of Audit Committee Member's Financial Expertise on the Relationship between Environmental Risks and Audit Fee [PDF]
مطالعات تجربی حسابداری مالی, 2020 This paper is aimed to review the effects of financial professional expertise of the auditIn this study, we investigated the effect of audit committee members’ financial expertise on the relationship between the environmental risks of the company ...
Rafik Baghoomian, Erfan Mohammadi
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Audit Committee Financial Expertise and Audit Report Lag: Malaysia Further Insight
Asian Journal of Accounting and Governance, 2017 Recent audit and financial reporting quality research suggest that audit committee financial expertise is a crucial ingredient for high quality financial reports. However, Malaysian literature has reported no association between audit committee financial expertise and audit report timeliness.
Zalailah Salleh +2 more
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CSR Reporting: Perspective of Female Audit Committee Having Financial Expertise
Proceedings of the 17 th International Symposium on Management (INSYMA 2020), 2020 This paper contributes to the evidence that identified gender and skill affect organizational and business practices. This research combines two characteristics of the audit committee, namely gender and financial expertise, as one perspective. The research aims to analyze whether the presence of the female audit committee with financial expertise has ...
N.F. Ayunda, P.A. Widyasari
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Data in Brief, 2020 This article describes a dataset on firm-level corporate governance (CG) mechanisms in the Sultanate of Oman. It incorporates, in cross-sectional time series (pooled panel) data, eleven variables: corporate governance quality, board of directors’ quality,
Saeed Rabea Baatwah +2 more
doaj +1 more source
Effects of Presence of Audit Committee and Its Characteristics on Audit Report [PDF]
مجله دانش حسابداری, 2016 This study examines the impacts of the existence of audit committee and its characteristics on audit report lag. The characteristics consist of audit committee’s financial expertise, experience, gender, size, and independence.
Mehdi Salehi +2 more
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Audit committee chair and financial reporting timeliness: A focus on financial, experiential and monitoring expertise [PDF]
International Journal of Auditing, 2017 In this study, we examine the association of audit committee chair financial, experiential and monitoring expertise with the audit report lag period. We find that the experiential and monitoring expertise of audit committee chairs have a significant negative association with the delay in the audit report lag period, possibly resulting in more effective
Chaudhry Ghafran, Sofia Yasmin
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Impact of corporate governance mechanisms on financial reporting quality: a study of Indian GAAP and Indian Accounting Standards [PDF]
Problems and Perspectives in Management, 2020 The present study examines the impact of corporate governance mechanisms on financial reporting quality under Indian GAAP and Indian Accounting Standards (Ind. AS). A sample of 97 companies listed on the Bombay Stock Exchange is selected.
Faozi A. Almaqtari +3 more
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