Results 1 to 10 of about 199,397 (339)
SAGE Open, 2022 This study examines the relationship between audit committee independence (by using stockholding as a measure to assess substantive independence) and auditor reporting for financially distressed companies.
Abubakr Saeed +3 more
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Studying the Moderating Role of Audit Committee Independence in the Relationship between CEO Narcissism and Real Earnings Management [PDF]
Iranian Journal of Finance, 2021 A manager’s personality and psychological attributes may influence his or her performance, thereby affecting the quality of financial reporting by companies.
Roozbeh Sardari +3 more
doaj +2 more sources
Corporate Governance and Accounting Conservatism: The Moderating Role of Family Ownership [PDF]
International Business and Accounting Research Journal, 2019 This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey.
Nishtiman Mohammed +2 more
doaj +5 more sources
International Journal of Advanced Research in Economics and Finance, 2023 This research investigates the effect of audit committee (AC) attributes on tax avoidance of the selected fuel & power sector companies listed on DSE of Bangladesh. The study employs a panel data set of 17 fuel & power sector companies for 5 years, i.e., 2015-16 to 2019-2020, and analyses the sample data by applying panel data regression model.
openaire +2 more sources
Journal of Auditing, Finance, and Forensic Accounting, 2017 <p>Tax is an important element in sustaining the government budget and an obligation that must be fulfilled by taxpayers, both individual and legal entity. The unfulfilled tax revenue target in Indonesia is caused by several factors. One of them is that there is an indication that company as the taxpayer of a legal entity commits tax ...
Ni Putu Ayu Arismajayanti, I Ketut Jati
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Auditor and Audit Committee Independence in India [PDF]
, 2010 This article reviews the regulations and governance reforms carried out in India with respect to auditor and audit committee independence. In doing so it critically compares them with the regulations existing in the US.
Jayati Sarkar, Subrata Sarkar
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Auditor independence, audit committee quality and internal control weaknesses [PDF]
Annals of the University of Petrosani - Economics, 2008 In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
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Audit Committee and Timely Reporting: Evidence From Turkey
SAGE OpenThis paper seeks to examine whether the characteristics of the audit committee impact the timely reporting represented by audit report lag (ARL), firm-based abnormal audit report lag (FAARL), and industry-based audit reports lag (IAARL).
Abdullah Kürşat Merter, Gökhan Özer
doaj +2 more sources
Future Business JournalPurpose 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
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Factors Affecting the Number of Audit Committees Meetings [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: The Audit Committee, as one of the corporate governance oversight committees in listed companies, has become a very important factor in the financial reporting process to increase the credibility of financial reports.
Ebrahim Abbasi +2 more
doaj +1 more source