Results 41 to 50 of about 8,966 (158)

Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: Does Audit Committee Chair Matter?

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, Norsiah Ahmad, Zalailah Salleh   +2 more
openaire   +1 more source

Audit Committee Financial Expertise: Antidote for Financial Reporting Quality in Nigeria?

Mediterranean Journal of Social Sciences, 2015
Audit committee financial expertise is vital to the quality of financial reporting. This study empirically investigates the impact of audit committee financial expertise on the quality of financial reporting. The financial reporting quality was measured by reliability (total accrual quality) and relevance (audit report lag). Fifteen money deposit banks
Ojeka, Stephen, Iyoha, F. O., Asaolu, Taiwo   +2 more
openaire   +2 more sources

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, Saeed Rabea Baatwah, Norsiah Ahmad   +2 more
openaire   +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 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

Effect of Board and Audit Committee Attributes on Earnings Management: Evidence from Listed Non-Financial Firms in Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR), 2023
This study examines the effect of board and audit committee attributes on earnings management. The study adopts purposive sampling technique.  The study carries out robust regression statistical model with a 10-year panel data among 36 listed firms in ...
Ozigi Omoyi Obeitoh, Abdulateef Yunusa, Mohammed Aliyu Yusuf   +2 more
doaj   +1 more source

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  

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

Contribution of Audit Committee Characteristics to the Corporate Governance Practices of Regulatory Authorities in Tanzania: Mediatin Role of Audit Committee Effectiveness

Accounting and Management Research
This study examines the contribution of audit committee characteristics to the corporate governance practices of regulatory authorities in Tanzania; focusing on the mediating role of audit committee effectiveness.
Habibu Suluo, Gwahula Raphael, Saganga Mussa Kapaya   +2 more
doaj   +1 more source

AUDIT COMMITTEE CHARACTERISTICS AND FINANCIAL REPORTING QUALITY OF LISTED FIRMS IN NIGERIA

Malete Journal of Accounting and Finance
The issue of transparency in financial reporting has become a vital practice due to financial scandals experienced by the big companies in recent years.
Sunday Rufus OLORUNTOBA, Jumoke Yinka AKINDEHIN   +1 more
doaj   +1 more source