AUDIT COMMITTEE CHARACTERISTICS AND EARNINGS MANAGEMENT AMONG LISTED DEPOSIT MONEY BANKS IN NIGERIA
Malete Journal of Accounting and FinanceUnethical 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
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SAGE OpenThis 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
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The Influence of Audit Committee Characteristics on Firm Profitability in Ghana
The Indonesian Journal of Accounting ResearchThis 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 +3 more
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PENGARUH CORPORATE GOVERNANCE TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Pemerintah yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2016) [PDF]
, 2018 The purpose of this research is to see the effect of audit committee, audit committee meeting, audit committee financial expertise, institutional ownership, and government ownership either jointly or separately against audit delay to the government ...
ROHMAN, Abdul, SUMMAYA, Wirda
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AUDITOR SIZE, AUDITOR TENURE, KEAHLIAN KOMITE AUDIT, AKTIVITAS KOMITE AUDIT DAN KECURANGAN PELAPORAN KEUANGAN [PDF]
, 2017 This study aims to obtain empirical evidence and to analyze the effect of auditor size, auditor tenure, the audit committee expertise and the audit committee activities to fraudulent financial reporting.
CHARIRI, Anis, MAULIDIYAH, Laili
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ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP CASH HOLDINGS PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2012-2015) [PDF]
, 2017 This study examines the relationship between corporate governance mechanism and cash holdings. The analysis used corporate governance mechanism such as board of commission meeting, audit committee size, audit committee financial expertise, audit ...
HARTO, Puji, ZAINAL, Aulia Nurrachmat
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, 2016 The objective of the study are to examine the effect of audit committee effectiveness and the timeliness of financial reporting on manufacturing companies, which listed on Indonesia Stock Exchange in 2012-2014.
HASTUTI, Juwita, MEIRANTO, Wahyu
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Pengaruh Struktur Kepemilikan Terkonsentrasi dan Karakteristik Komite Audit terhadap Tingkat Keinformatifan Laba [PDF]
, 2015 This research aimed to examine the effect of concentrated ownership structure and the audit committee characteristics on the earnings informativeness, as well as examine the negative effect of concentrated ownership on the relationship of audit ...
Fuad, F. (Fuad), Hakim, M. I. (Muhammad)
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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 +2 more
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Audit Committee Attributes and Cosmetic Accounting [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2020 Contrary to Stewardship theory, which regards corporate managers as the guardians of the long-term interests of owners, the Agency theory proposes that the conflict of interests between owner and management causes information asymmetry between the ...
نجمه حاجیان +2 more
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