Results 41 to 50 of about 182,028 (297)

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
openaire   +4 more sources

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, Abdulwahid Abdullah Hashed, Mohd Shamim, Waleed M. Al-ahdal   +3 more
doaj   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

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

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  

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

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

Large Language Model‐Based Chatbots in Higher Education

Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci, Merve Eryilmaz, Ail K. Yetisen, Savas Tasoglu, Aydogan Ozcan   +4 more
wiley   +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  

Dimensions of the AI Divide: Digital Inequality and Psychological Consequences

AI &Innovation, EarlyView.
ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley   +1 more source