Results 91 to 100 of about 199,397 (339)

Influence of Board Directors, Independent Commissioners, Audit Committee on CSR

Jurnal Akuntansi Keuangan dan Bisnis, 2023
This research aims to determine how the size of the board of directors, educational background of directors, representation of female directors, proportion of independent commissioners, and audit committees affect CSR. The population in this research is General Banking companies listed on the Indonesia Stock Exchange.
null Afriatun Khasanah, null Nur Isna Inayati, null Iwan Fakhruddin, null Bima Cinintya Pratama   +3 more
openaire   +1 more source

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

Agribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin, Marta Fernández‐Olmos   +1 more
wiley   +1 more source

Quality Audit: Audit Committee Independence, Accounting Expertise And Financial Expertise

Kontigensi : Jurnal Ilmiah Manajemen
Penelitian ini bertujuan untuk mengkaji dampak karakteristik komite audit yaitu independensi, keanggotaan keahlian akuntansi dan keanggotaan keahlian keuangan komite audit terhadap kualitas audit. Studi ini menganalisis pengaruh independensi komite audit, keahlian akuntansi dan keahlian keuangan komite audit terhadap kualitas audit Perusahaan ...
Nisa Nur Ramadhan, Muhyarsyah Muhyarsyah
openaire   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

Effectiveness of Audit Committee and Firm Financial Performance in Nigeria: An Empirical Analysis [PDF]

, 2014
Audit Committee role is very important to the protection of shareholders and other stakeholders interests. This research study explores the influence of audit committee effectiveness on firm’s performance using four characteristics: independence ...
Iyoha, F. O., Obigbemi, Imoleayo F, Ojeka, Stephen   +2 more
core  

How Do Audit Committee Characteristics Affect the Quality of Financial Information? Evidence From Saudi Arabia and United Arab Emirates Companies

SAGE Open
This study examines how audit committee size (ACZE), independence (ACIND), and meetings (ACMEET) affect earnings management (EM) in public non-financial companies in both Saudi Arabia (SA) and the United Arab Emirates (UAE).
S. Algrady, Rongbing Huang, E. Al-Matari
semanticscholar   +1 more source

Elevated Risk of Complications in Patients Receiving Dual Antithrombotic Therapy Undergoing Hepatectomy: A Single‐Center Audit of 749 Cases

Annals of Gastroenterological Surgery, EarlyView.
This single‐center retrospective study evaluated perioperative outcomes after hepatectomy in 749 patients, including 140 receiving ATT, using propensity score matching to compare ATT and non‐ATT cohorts. Under standardized perioperative management, ATT did not increase major bleeding, transfusion, or severe morbidity overall; however, within the ATT ...
Haruki Mori, Hiromitsu Maehira, Nobuhito Nitta, Takeru Maekawa, Toru Miyake, Sachiko Kaida, Masatsugu Kojima, Katsushi Takebayashi, Takeshi Sonoda, Masaji Tani   +9 more
wiley   +1 more source

ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT DAN ADOPSI IFRS TERHADAP KUALITAS LABA (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010- 2012)V [PDF]

, 2015
The objective of this research is to examine the characteristics of the audit committee (the size of the membership of the audit committee, the number of audit committee meetings, and audit committee independence) and adoption of IFRS-based accounting ...
ELIANNA, Elianna, ROHMAN, Abdul
core  

Nationwide Real‐World Modeling of Surgical Outcomes in Elderly Patients: Incorporating Geriatric‐Specific Risk Factors Into Prediction of Mortality and Morbidity

Annals of Gastroenterological Surgery, EarlyView.
A reliable and effective risk prediction model for mortality and morbidity in elderly patients undergoing gastroenterological surgeries was developed and validated. Geriatric‐specific risk factors, including the newly added variables in the NCD registry, along with age, were identified as significant contributors to the model. ABSTRACT Aim As the aging
Naoya Sato, Hiraku Kumamaru, Mitsukazu Gotoh, Yoshihiro Kakeji, Yuko Kitagawa, Yasuyuki Seto, Hiromi Rakugi, Masahiro Akishita, Kazue Nakajima, Arata Takahashi, Hiroaki Miyata, Shigeru Marubashi   +11 more
wiley   +1 more source

How Audit Fees Impact Earnings Management in Service Companies on the Amman Stock Exchange through Audit Committee Characteristics

International Journal of Financial Studies
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management.
Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf, Mohammad Haroun Sharairi   +3 more
doaj   +1 more source