Results 11 to 20 of about 199,397 (339)

Audit Committee Characteristics and Audit Reporting Readability [PDF]

open access: yesبررسی‌های 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]

open access: yesBig 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]

open access: yesپژوهش‌های 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

The Effect OF Audit Committee Characteristics ( Committee Size , Committee Independence , Committee Gender Diversity ,Committee Frequency Of Meetings On Jordanian Firm Performance TQ

open access: yesIJRDO - Journal of Business Management, 2021
This paper seeks to investigate the effect of audit committee characteristics on the company’s performance. The sample consists of 198 non-financial companies listed on the Amman Stock Exchange (ASE) over the period 2010-2020.
Ahmad Rajab Jwailes, Rasha Hamada
semanticscholar   +1 more source

Audit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [PDF]

open access: yesIranian 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

Factors of audit committee independence: An empirical study from an emerging economy

open access: yesCogent Business & Management, 2021
This study aims to examine the factors affecting the independence of audit committees (ACs) in the nonfinancial sector of Bangladesh. It is a quantitative study on 109 Dhaka Stock Exchange (DSE) listed nonfinancial firms from the year 2013 to 2017 ...
Md. Hossain Ali, Mohammad Rajon Meah
semanticscholar   +1 more source

The Effects of the Audit Committee Independence and Expertise on Firms' Value, an Empirical Study on Palestine Empirical Study on Palestine

open access: yesInternational Journal of Economics and Financial Research, 2021
This study examined the influence of the characteristics of the audit committee on Palestinian firms’ value. The research explores precisely the effect on the Audit Committee characteristics’ efficiency, namely, independence, expertise, evaluating the ...
Mohammed Riaz Azam, M. Wang
semanticscholar   +1 more source

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

open access: yesData 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   +2 more
doaj   +1 more source

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

open access: yesCogent 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

open access: yesJAS (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

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