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PENGARUH AUDIT COMMITTEE FINANCIAL EXPERTISE TERHADAP KINERJA KEBERLANJUTAN

Jurnal Ekonomi Trisakti
Perkembangan bisnis modern menuntut transparansi kinerja keberlanjutan, namun implementasi di Indonesia sering kali masih menghadapi tantangan dan bersifat formalitas. Penelitian ini bertujuan menguji pengaruh audit committee financial expertise (ACFE) terhadap kinerja keberlanjutan dengan mengendalikan faktor umur dan ukuran perusahaan.
Dwi Retno Maruti, Etty Murwaningsari
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AUDIT COMMITTEE CHARACTERISTICS AND EARNINGS MANAGEMENT AMONG LISTED DEPOSIT MONEY BANKS IN NIGERIA

Malete Journal of Accounting and Finance
Unethical financial reporting practice may be linked to audit committee characteristics; hence this study investigated the impact of audit committee characteristics on earnings management among listed deposit money banks in Nigeria. The study adopted an
Adebowale OGUNSOLA
doaj  

Does Institutional Ownership Moderate the Relationship Between Audit Committee Composition and Audit Report Lag: Evidence From Saudi

SAGE Open
This research explores the moderating effect of institutional ownership on the relationship between audit committee attributes and audit report lag. The paper sampled data from 102 Saudi non-financial listed firms from 2012 to 2021. The data was analyzed
Hamid Ghazi H Sulimany
doaj   +1 more source

Corporate social responsibility and firm performance from developing markets: The role of audit committee expertise

Sustainable Futures
This study investigates the complex relationship between CSR practices, firm financial performance, and the moderating role of audit committee expertise in the UAE, a high-speed developing market.
Hariem Abdullah
doaj   +1 more source

The Role of Audit Committee: Analysis of the Influence of Financial Expertise

, 2022
The main objective of this thesis is to investigate the impact of audit committees, and particularly their financial expertise, on firms’ decisions. Specifically, this thesis addresses four sub-objectives, which are developed in four different empirical studies.
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The effects of audit committee financial expertise on auditor changes and subsequent audit quality

, 2018
The entire thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file; a non-technical public abstract appears in the public.pdf file. ; Title from PDF of title page (University of Missouri--Columbia, viewed on June 9, 2010). ; Dissertation advisor: Dr. Elaine G. Mauldin. ; Vita. ; Ph. D.
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Ownership Structure and Profitability: The Moderating Effect of Audit Committee Financial Expertise [PDF]

The Journal of Social Sciences Research, 2018
Lower profitability leads to the undercapitalization problem which leads to low of retained earnings, and consequently to over-dependence on debt financing, rather than with internally generated equity. This paper examined the moderating effect of audit committee financial expertise on the relationship between ownership structure and profitability of ...
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The Influence of Audit Committee Characteristics on Firm Profitability in Ghana

The Indonesian Journal of Accounting Research
This study explored how audit committee characteristics—specifically independence, meeting frequency, size, and financial expertise—affect the profitability of companies listed on the Ghana Stock Exchange.
Alhassan Musah, Charles Ayaiga, Marshall Wellington Blay, Daniel Odei Okyere   +3 more
doaj   +1 more source

THE EFFECT OF AUDIT COMMITTEE FINANCIAL EXPERTISE AND AUDIT COMMITTEE INDEPENDENCE ON FINANCIAL REPORTING QUALITY OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

International Journal of Accounting, Management and Economic Review
The study examined effect of audit committee financial expertise and audit committee independence on financial reporting quality of listed industrial goods companies in Nigeria. The study adopted an ex-post facto research design and relied on secondary data extracted from the annual reports of thirteen (13) listed industrial goods firms on the Nigerian
Saidu Yakubu, Abdulkarim S. Alhassan, Abdullahi A. Musa   +2 more
openaire   +1 more source

How Audit Fees Impact Earnings Management in Service Companies on the Amman Stock Exchange through Audit Committee Characteristics

International Journal of Financial Studies
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management.
Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf, Mohammad Haroun Sharairi   +3 more
doaj   +1 more source