Results 11 to 20 of about 9,224 (305)

The Influence of Audit Committee Activities, Audit Committee Independence, Audit Committee Competence, and Female Audit Committee Members on Audit Quality in Palm Oil Companies

International Journal of Research in Social Science and Humanities
This study aims to analyze the effect of audit committee activities on audit quality, analyze the effect of audit committee independence on audit quality, analyze the effect of audit committee competence on audit quality, and analyzethe effect of female audit committees on audit quality.
David Lumban Gaol, Edi Subiyantoro, Prihat Assih   +2 more
openaire   +4 more sources

Internal audit quality, audit committee independence, growth opportunities and firm performance

Corporate Ownership and Control, 2009
This study explores whether the relation between internal audit quality and firm performance is associated with firm characteristics of information asymmetry and uncertainty (growth opportunities) and certain governance controls (audit committee effectiveness).
Marion Hutchinson, Mazlina Mat Zain
openaire   +2 more sources

Determinants of Audit Committee Independence in the Financial Sector of Bangladesh

Applied Finance and Accounting, 2016
This paper examines the determining factors of the audit committee independence in the financial sector of Bangladesh by employing a cross-sectional regression analysis on 72 financial firms. The paper reveals that firms with large boards and more non-executive directors tend to provide more independence to the auditors.
Bishnu Kumar Adhikary, Ranjan Kumar Mitra   +1 more
openaire   +3 more sources

Comprehensive dataset for corporate governance in Oman: Data for a three-level quality assessment of corporate governance

Data in Brief, 2020
This article describes a dataset on firm-level corporate governance (CG) mechanisms in the Sultanate of Oman. It incorporates, in cross-sectional time series (pooled panel) data, eleven variables: corporate governance quality, board of directors’ quality,
Saeed Rabea Baatwah, Khaled Salmen Aljaaidi, Ehsan Saleh Almoataz   +2 more
doaj   +1 more source

Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies

Cogent Business & Management, 2022
The study examines the association between audit committee characteristics, namely audit committee independence, audit committee financial expertise, audit committee gender diversity, size of audit committee and frequency of audit committee meeting, and ...
Hong Hanh Ha
doaj   +1 more source

Determinants Of Corporate Profit Management In Jakarta Islamic Index Mediated By Company Performance

JAS (Jurnal Akuntansi Syariah), 2023
Corporate earnings management is an essential issue in business entities. The fact reveals that users of financial statements are more focused on what is stated in the financial statements rather than how the profit process is obtained.
Emy Widyastuti, Anis Rimba Utami
doaj   +1 more source

Audit Committee Support and Auditor Independence [PDF]

SSRN Electronic Journal, 2007
This study investigates whether audit committee do contribute towards external auditor independence. Audit committees are mandatory internal control mechanism required in all listed firms to ensure effective enforcement of good corporate governance. The results indicate that auditor independence is positively associated with audit committee meetings ...
Muhamad Sori, Zulkarnain, Ramadilli Mohd, Shamsher Mohamad, Mohd Saad, Siti Shaharatulfazzah   +2 more
openaire   +1 more source

Effects of Audit Committee Independence, Effectiveness on Audit Quality: Evidence from Yemen

This study investigates the impacts of audit committee independence and effectiveness on audit quality using quantitative research methods. The sample consists of 75 individuals from various roles within the National Trading Company (NATCO) group of companies in Yemen between 2019 and 2023.
Gehad M. S. Saif, Triyono, Andy Dwi B.B
openaire   +3 more sources

DAMPAK AUDIT COMMITTEE CHARACTERISTIC DAN FIRM CHARACTERISTIC TERHADAP MANAJEMEN LABA

Jurnal Benefita, 2018
The purpose of this research was to analyze the impact of audit committee characteristic and firm characteristic on earning management. The dependent variable in this research was audit committee size, audit committee independence, audit committee ...
Edi Edi, Michell Michell
doaj   +1 more source

Independent audit committee, risk management committee, and audit fees

Cogent Business & Management, 2019
This study aims to analyze the role of an independent audit committee on the relationship between the Risk Management Committee (RMC) and audit fees. We use 510 observations from 216 different companies indexed on the Indonesia Stock Exchange for 2014–2016. This study uses ordinary least square analysis to prove our hypotheses.
Dyah Ayu Larasati, Melinda Cahyaning Ratri, Mohammad Nasih, Iman Harymawan   +3 more
openaire   +4 more sources