Results 61 to 70 of about 8,966 (158)

The Effectiveness of the Audit Committee and Audit Quality: The Empirical Test of the Supervisory Approach [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2018
Based on the Agency theory, there is a conflict of interest between management and ownership. The separation of financial and control features leads to the Agency cost that is achieved by managers' opportunistic behaviors with respect to information ...
Mahdi Moradzadeh Fard, Mohammad Norouzi, Nahid Moharamzadeh   +2 more
doaj  

Board gender diversity, financial performance, ESG and audit committee: Capturing ‘glass cliff’ phenomenon in emerging market

Jurnal Akuntansi dan Auditing Indonesia
This study investigates the effect of board gender diversity on financial performance, using ESG performance and audit committee expertise as moderating variables.
Alfa Lailatin Nikmah, Tito IM. Rahman Hakim, Hendra Sanjaya Kusno   +2 more
doaj  

The moderating role of board gender diversity on the association between audit committee attributes and integrated reporting quality

Future Business Journal
Purpose The main objective of the research is to examine the influence of audit committee attributes on the integrated reporting quality (IRQ) and to investigate whether this association is moderated by board gender diversity in the manufacturing and non-
Mohamed Samy El-Deeb, Lana Mohamed
doaj   +1 more source

Corporate Governance Financial Expertise and Exceptional Performance of Quoted Non-Financial Firms in Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR)
This study investigates the relationship between corporate governance, financial expertise, and the exceptional performance of quoted non-financial firms in Nigeria. The study utilizes secondary source panel data from 2005 to 2023 for 75 firms listed on
Lawrence Egbadju, Akuboere Salome Korolo
doaj   +1 more source

CSR and Financial Fraud: Board Gender and Audit Committee Expertise as Moderating

Jurnal Proaksi
Financial statement fraud negatively impacts for the company, both materially and immaterially, including reduced stakeholders trust. The highlights the need for transparency through CSR reports. CSR represent the company’s transparency and reduce fraud. However, oportunistic managers may exploit CSR as a tool to conceal fraudulent actions.
Ofii Fatul Lathiifah, Fuad Fuad
openaire   +1 more source

The relationship between audit committee characteristics and abnormal audit fees with an emphasis on agency costs

حسابداری و شفافیت مالی
Purpose: Audit committee arrangements played an important part in monitoring the financial reporting process, especially after financial scandals in large companies.
Younes Badavar Nahandi, Sevda Abdollahi
doaj  

The Effect of Audit Committee Expertise on Audit Quality: Empirical Evidence from Bangladesh

Journal of Risk Analysis and Crisis Response (JRACR)
The purpose of this study is to examine the effects of diverse expertise types on audit quality, providing valuable insights for corporate governance and enhancing the audit process. This research uses 651 firm-year observations for 2001-2021 year.
Md. Mominur Rahman
doaj   +1 more source

The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]

PLoS One
Luo S, Yu D, Jin S.
europepmc   +1 more source

International Professional Practice Standards for Clinical Exercise Physiology: Consensus Statement. [PDF]

Sports Med
Reeves NE, Lane KN, Scott A, Davison K.
europepmc   +1 more source

The development and evolution of the Irish Hip Fracture Database: a quality care initiative 2013-2024. [PDF]

Arch Osteoporos
Brent L, Ahern E, Murphy T, Hurson C, Coughlan T, Hickey P, Lodola C, Walsh ME, Byrne E, Fitzpatrick F.   +9 more
europepmc   +1 more source