PENGARUH KEAHLIAN KOMITE AUDIT DAN JUMLAH RAPAT KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN AUDIT EKSTERNAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2014-2015) [PDF]
, 2017 Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings.
ISGIYARTA, Jaka, WIDASARI, Taranira
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Audit committee financial expertise: mitigation of real earnings management
International Journal of Accounting and FinanceThe paper examines whether and in what contexts the education and experience dimensions of audit committee financial expertise lower the propensity for real earnings management. We separate financial expertise into financial education and financial experience components and test the impact of each on three real earnings management metrics for a sample ...
Aldamen, Husam +4 more
openaire +2 more sources
Australia's Migration Strategy: An Effective Response to Migrant Worker Exploitation?
Australian Journal of Social Issues, EarlyView.ABSTRACT A series of publicised migrant worker injuries and deaths has drawn attention to the issue of migrant worker exploitation (MWE) in Australia. In response, the Australian Government has included ‘Tackling Worker Exploitation’ as a key area of its Migration Strategy which it introduced in 2023. However, it is unclear how effective the Strategy’s
Evelyn Dowling, Alexandra Ridgway
wiley +1 more source
PENGARUH KOMITE AUDIT, AUDIT EKSTERNAL DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Non-Keuangan yang terdaftar di BEI tahun 2014) [PDF]
, 2016 Audit committee , external auditor , and Board of Commissioner have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings.
HERMITASARI, Rosana Velly +1 more
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Australian Journal of Social Issues, EarlyView.ABSTRACT Australian local governments are facing intensifying pressures to respond to worsening visible homelessness. This paper presents one of the first national studies on how local governments are responding to these pressures, and the first since the onset of the post‐pandemic housing crisis.
Andrew Clarke +3 more
wiley +1 more source
Arthroscopy, Sports Medicine, and Rehabilitation, EarlyView.Purpose To investigate preoperative systematic magnetic resonance imaging (MRI) evaluation of subscapularis (SSC) lesions using the digitation sign by medical practitioners with various levels of experience. Methods A retrospective analysis was conducted on patients who underwent arthroscopy‐assisted rotator cuff repair between April 2023 and September
Wei Hsuan Wang +6 more
wiley +1 more source
PENGARUH KARAKTERISTIK KOMITE AUDIT, KOMPENSASI EKSEKUTIF DAN KOMPLEKSITAS AUDIT TERHADAP BIAYA AUDIT PERUSAHAAN [PDF]
, 2017 This study was aimed to examine the influence of audit committee characteristics, executive compensation, and audit complexity toward the corporate audit fee.
FUAD, Fuad, NUGROHO, Dani Angga
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Body donor programs in Australia and New Zealand: Current status and future opportunities
Anatomical Sciences Education, Volume 18, Issue 3, Page 301-328, March 2025.Abstract Body donation is critical to anatomy study in Australia and New Zealand. Annually, more than 10,000 students, anatomists, researchers, and clinicians access tissue donated by local consented donors through university‐based body donation programs. However, little research has been published about their operations.
Rebekah A. Jenkin, Kevin A. Keay
wiley +1 more source
Pengaruh Komite Audit dan Kepemilikan Manajerial terhadap Manajemen Laba Sebelum dan Sesudah Konvergensi Ifrs [PDF]
, 2017 This study aimed to examine the effect of audit committee and managerial ownership as an independent variabel on earning management before and after convergence and also examine the difference effect of audit committee and managerial ownership on earning
Anggriani, V. (Vivi) +1 more
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Essential work, invisible workers: The role of digital curation in COVID‐19 Open Science
Journal of the Association for Information Science and Technology, Volume 76, Issue 4, Page 703-717, April 2025.Abstract In this paper, we examine the role digital curation practices and practitioners played in facilitating open science (OS) initiatives amid the COVID‐19 pandemic. In Summer 2023, we conducted a content analysis of available information regarding 50 OS initiatives that emerged—or substantially shifted their focus—between 2020 and 2022 to address ...
Irene V. Pasquetto +2 more
wiley +1 more source