Results 281 to 290 of about 9,224 (305)

The Influence of Independent Commissioners and Audit Committee on Tax Avoidance

Journal of Social Science and Humanities
This study was conducted in order to empirically test the influence of independent commissioners and audit committee on tax avoidance. The population in this study in all LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The research sample was obtained by the Purposive Sampling method of 23 companies or as many as 69 companies ...
Rosida Ibrahim, Nika Esti Rahayu, Asri Primasiwi   +2 more
openaire   +1 more source

Factors influencing audit committee independence

While the consequences of audit committee independence may be widely known in accounting literature, its antecedents are not yet clearly understood, especially in the African context. This has led to poorly implemented audit committee practices in both private and public sectors of developing economies, more so in public corporations where bureaucratic
openaire   +1 more source

Audit committee independence and financial expertise and earnings management: evidence from China

International Journal of Business Governance and Ethics, 2022
Alexandros Garefalakis, Andreas Koutoupis   +1 more
exaly  

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

Cogent Business and Management, 2021
Md Hossain Ali, Mohammad Rajon Meah, Collins G Ntim   +2 more
exaly  

Audit Committee Characteristics and the Safeguarding of Auditor Independence

SSRN Electronic Journal, 2011
Ling Lei Lisic, Linda A. Myers, Jian Zhou   +2 more
openaire   +1 more source

Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors

Revista Espanola De Financiacion Y Contabilidad, 2023
Reza Hesarzadeh, Saher Aqel
exaly  

The impact of an audit committee's independence and competence on investment decision: a study in Bahrain

Asian Journal of Accounting Research, 2020
Ahmad Rafiki, Adel Sarea
exaly  

Audit committee quality, auditor independence, and internal control weaknesses

Journal of Accounting and Public Policy, 2007
Jian Zhou
exaly  

On the Demand for Independent and Active Audit Committees

CFA Digest, 2001
openaire   +1 more source

Audit Committee Independence and Disclosure: choice for financially distressed firms

Corporate Governance: an International Review, 2003
Joseph V Carcello, Terry L Neal
exaly