Results 41 to 50 of about 10,109 (288)
Accounting Profession Journal (APAJI), 2022 This study investigated the impact of audit committee effectiveness on financial reporting timeliness in the Nigerian insurance industry. The study employed secondary data for the years 2012 - 2020. Hypotheses were tested using the Ordinary Least Square
Abdulkadri Alabi +2 more
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN
Jurnal Akuntansi dan Auditing, 2014 This study aimed to examine the effect of audit committee and firm characteristics against the possibility of fraudulent financial reporting. Audit committee characteristics examined by an independent audit committee, audit committee financial expertise,
Andrian Budi Prasetyo
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
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
doaj +1 more source
Audit Committees and Financial Reporting Quality [PDF]
, 2013 This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core
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 +5 more
wiley +1 more source