Results 1 to 10 of about 9,224 (305)
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 +2 more
exaly +2 more sources
The Impact of Audit Committee Independence and Size on the Audit Report Delay: An Applied Study [PDF]
المجلة العلمية للدراسات والبحوث المالية والإدارية, 2023 The timeliness of corporate annual financial reports is considered to be a vital factor affecting the effectiveness of information that is made available to external users.
Dr. Mohamed Ali Wahdan +2 more
doaj +2 more sources
Managerial dominance and audit committee independence in Spanish corporate governance
Journal of Management and Governance, 2007 The purpose of this paper is to analyse whether the independence of audit committees is affected by the degree of control exerted by managers over the board of directors. Results from a sample of 75 listed Spanish companies show that the majority of firms that voluntarily adopted an audit committee between 1998 and 2001, made an effort to guarantee ...
Emiliano Ruiz-Barbadillo +1 more
exaly +3 more sources
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
The Impact of Corporate Governance Mechanisms on Restatement of Financial Statements: An Empirical Study of the Listed Companies in Egypt [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2022 The purpose of this paper is to explore the effects of corporate governance mechanisms with particular reference to (board of director, audit committee and ownership structure) on restatements of financial statements in the Egyptian environment.
سيد سالم محمد ابو سالم ابو سالم +2 more
doaj +1 more source
Audit Committee Characteristics and Audit Reporting Readability [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The main purpose of the present research is to investigate the relationship between audit committeefeatures and audit reporting readability. Methods: The present research is an applied one in terms of purpose and is descriptive-correlation in ...
Razieh Alikhani +2 more
doaj +1 more source
Audit committee characteristics and audit report lag: evidence from the Iran [PDF]
Big Data and Computing Visions, 2022 The purpose of this research was to empirically examine the effect of independence, size, expertise, and gender of the audit committee on audit report lag in firms listed on the Tehran Stock Exchange (TSE). Using unique data from Iran for a 5-year period
Mehdi Maranjory +1 more
doaj +1 more source
Audit Committee Effectiveness in Family & Non Family Firms Listed in Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2021 The Different ownership structure and remarkable increase of family-owned firms in recent years, necessitate doing numerous studies. Therefore, this study investigates effectiveness of audit committee in these types of firms compared to other firms.
Seddighi Roohollah, mahdi mahannejad
doaj +1 more source
Audit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2022 Sustainable growth involves a situation where growth is witnessed with no increase in assets, equity issuance and liabilities. An effective corporate governance mechanism, especially the audit committee, is needed to achieve an optimum sustainable growth
Taiwo Asaolu +3 more
doaj +1 more source
Jurnal Akuntansi dan Perpajakan, 2022 The research formulation is how the audit committee, audit committee independence, audit tenure and profitability affect audit report lag in companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This study aims to analyze the effect of the audit committee, audit committee independence, audit tenure and profitability on audit report lag ...
Afifah Megarani +2 more
openaire +1 more source