Results 41 to 50 of about 181,157 (204)

PENGARUH KARAKTERISTIK KEAHLIAN KEUANGAN DAN KEAHLIAN AKUNTANSI KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN [PDF]

, 2016
The purpose of this study is to examine the effect of the characteristics of the audit committee financial and accounting expertise on financial reporting timeliness.
TANDIPASAU, Juhniarto Roma, ZULAIKHA, Zulaikha   +1 more
core  

The Effect of Corporate Governance Structure on Fraud and Money Laundering

Risks, 2022
This paper aims to assess the effect of corporate governance mechanisms, including board members’ and audit committee members’ characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the level of fraud ...
Maryam Mousavi, Grzegorz Zimon, Mahdi Salehi, Nina Stępnicka   +3 more
doaj   +1 more source

Quality Audit: Audit Committee Independence, Accounting Expertise And Financial Expertise

Kontigensi : Jurnal Ilmiah Manajemen
Penelitian ini bertujuan untuk mengkaji dampak karakteristik komite audit yaitu independensi, keanggotaan keahlian akuntansi dan keanggotaan keahlian keuangan komite audit terhadap kualitas audit. Studi ini menganalisis pengaruh independensi komite audit, keahlian akuntansi dan keahlian keuangan komite audit terhadap kualitas audit Perusahaan ...
Nisa Nur Ramadhan, Muhyarsyah Muhyarsyah
openaire   +1 more source

Effectiveness of Audit Committee and Firm Financial Performance in Nigeria: An Empirical Analysis [PDF]

, 2014
Audit Committee role is very important to the protection of shareholders and other stakeholders interests. This research study explores the influence of audit committee effectiveness on firm’s performance using four characteristics: independence ...
Iyoha, F. O., Obigbemi, Imoleayo F, Ojeka, Stephen   +2 more
core  

ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KONSERVATISME AKUNTANSI [PDF]

, 2016
This study examines the association between audit committee characteristics and accounting conservatism. The analysis used audit committee characteristics such as audit committee size, audit committee independence, audit committee experienced, audit ...
ALIM, Haidar Tsany, SUDARNO, Sudarno
core  

Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity [PDF]

, 2016
We study the relation between audit committee accounting expertise, analyst following, and market liquidity. Our main results indicate that analyst following increases subsequent to the appointment of an accounting expert to the audit committee.
Farber, David B., Huang, Shawn X., Mauldin, Elaine   +2 more
core   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN [PDF]

, 2016
This study aims to examine the influence of audit committee characteristics on quality of financial reporting. The quality of the financial reporting reflects the ability of cash flow to predict earnings.
JULIARTO, Agung, WULANSARI, Kirana
core  

Investigation of the Relationship between the Audit Committee's Specifications and the Earning Quality with the Role of Audit Quality in Centralized Firms [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2019
This research focuses on the relationship between the characteristics of the audit committee and the Earning Quality with the role of auditing quality moderator in the ownership companies. This is an applied research and then an event approach. The study
فرزانه یوسفی اصل, Hossein Rajabdorri, amin seyed mohseni   +2 more
doaj  

PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013) [PDF]

, 2015
The purpose of this study is to examine the effect of audit committee effectiveness and timeliness of reporting on non-financial companies listed on the Indonesia Stock Exchange in 2013. DeZoort index divides the effectiveness of audit committees form
LAKSITO, Herry, NOVADE, Diori
core   +1 more source

The impact of accounting standards developments and financial reporting complexities on the audit committee

Journal of Economic and Financial Sciences, 2009
The developments in accounting standards and the increased complexity of financial reporting present many challenges and difficulties to the preparers of financial statements and the audit committee as overseers of the financial reporting process ...
Ben Marx, Erica du Toit
doaj   +1 more source