Results 121 to 130 of about 199,397 (339)

Does Female Directorship on Independent Audit Committees Constrain Earnings Management?

Journal of Business Ethics, 2010
This study examines whether the gender of the directors on fully independent audit committees affects the ability of the committees in constraining earnings management and thus their effectiveness in overseeing the financial reporting process. Using a sample of 525 firm-year observations over the period 2003 to 2005, we are unable to identify an ...
Jerry Sun, Guoping Liu, George Lan
openaire   +2 more sources

Audit committee characteristics and financial reporting quality: Evidence from the emerging market

Risk Governance and Control: Financial Markets & Institutions
This paper seeks to provide empirical evidence regarding the effect of audit committee (AC) characteristics on the financial reporting quality (FRQ) in the Jordanian context.
Dana A. Alqatamin, R. M. Alqatamin
semanticscholar   +1 more source

National Disability Insurance Scheme and Quality of Life Among Carers of Children With Autism Spectrum Disorder in Australia: A Thematic Analysis

Australian Journal of Social Issues, EarlyView.
ABSTRACT Diagnoses of autism spectrum disorder in Australia have increased considerably in recent years. The current study investigated how the National Disability Insurance Scheme (NDIS) impacts quality of life (QoL) among carers of children with autism spectrum disorder.
Jesse Gerhard, Sharon L. Grant
wiley   +1 more source

Analisis Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Keuangan [PDF]

, 2019
This research examines empirically the effect of implementation good corporate governance on firm\u27s financial performance of manufacturing companies.
Refianto, R. (Refianto), Suryanto, A. (Agus)   +1 more
core  

Shareholder Pressure, Independent Audit Committee and Sustainability Reports

Journal of Economics, Finance And Management Studies
This research analyzes the influence of shareholder pressure and independent audit committees on the quality of sustainability report disclosures with profitability as a moderating variable. A sustainability report is a report that reflects a company's social, economic, and environmental responsibilities, which are an important concern for stakeholders.
Siti Choiriah, Reni Angelika
openaire   +1 more source

‘People Need to Understand That They Are Stealing From Their Neighbours’: A Critical Media Analysis of the Representations and Resistance Throughout the Robodebt Scheme

Australian Journal of Social Issues, EarlyView.
ABSTRACT The Robodebt scheme issued thousand‐dollar debts to an estimated half a million people who had received social security. The debts were largely inaccurate and illegal, with the aim of improving the federal government's budget. The 2023 Royal Commission into the Robodebt Scheme found that the stigmatising political and public language about ...
Ella Kruger, Phillipa Evans
wiley   +1 more source

PENGARUH EFEKTIVITAS KOMITE AUDIT DAN KOMPENSASI CEO TERHADAP FEE AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BEI [PDF]

, 2016
The objective of this study is to examine the influence of audit committee effectiveness and CEO compensation to corporate audit fees of all companies listed in Bursa Efek Indonesia (BEI). This study used secondary data form annual report.
SARI, Yuyun Murti, SYAFRUDDIN, Muchamad
core  

Does Institutional Ownership Moderate the Relationship Between Audit Committee Composition and Audit Report Lag: Evidence From Saudi

SAGE Open
This 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
semanticscholar   +1 more source

The Legislation for Providing Animal Access in Australian Residential Aged Care: It's Not a Zoo

Australian Journal of Social Issues, EarlyView.
ABSTRACT Providing meaningful animal contact to residential aged care facility (RACF) residents is problematic due to a lack of animal policies and National Guidelines. This paper examines how Australian Legislation could influence access to animal contact in RACFs and aims to answer the question, ‘Could current Legislation facilitate the development ...
Wendy Newton, Tania Signal, Jenni A. Judd   +2 more
wiley   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Empiris pada Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia Tahun 2013) [PDF]

, 2015
This study aims to obtain empirical evidence about the influence of the audit committee characteristics which consist of proportion of the audit committee size, audit committee meetings and audit committee expertise that influencing the ...
MUID, Dul, SINAGA, Daniel B H
core