Results 21 to 30 of about 162,469 (306)
The influence of corporate governance and voluntary ethics disclosure on fraudulent financial reporting during the COVID-19 pandemic [PDF]
Banks and Bank SystemsEffective governance is crucial in enhancing public and investor trust by ensuring that the financial statements issued by banks are accurate. This is achieved through the implementation of active anti-fraud measures in relation to voluntary ethical ...
Helmi Yazid +3 more
doaj +1 more source
Gusau Journal of Accounting and Finance, 2023 This study investigated the moderating impact of audit committee on the relationship between audit quality and earnings management. Earnings management is the dependent variable, audit quality is the independent variable proxy by audit independence ...
Ahmad Muhammad Ahmad +3 more
doaj +1 more source
Journal of Auditing, Finance, and Forensic Accounting, 2017 <p>Tax is an important element in sustaining the government budget and an obligation that must be fulfilled by taxpayers, both individual and legal entity. The unfulfilled tax revenue target in Indonesia is caused by several factors. One of them is that there is an indication that company as the taxpayer of a legal entity commits tax ...
Ni Putu Ayu Arismajayanti, I Ketut Jati
openaire +1 more source
Keberlanjutan, 2016 This research aims to determine the effect of characteristic of audit committee consists of independence, competence, frequency of meeting, the size of the audit committee, tenure of audit committe, and multiple directorship of audit committee on the ...
Sukarno Sukarno
doaj +1 more source
Gusau Journal of Accounting and Finance, 2023 The widely publicized corporate accounting scandals perpetrated under the watchful eye of audit committee despite their roles and function-ns in financial reporting processes, casts doubt in the minds of users on its relevance and credibility.
Kassim Yusha’u Shika +1 more
doaj +1 more source
Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2017 Audit committee, as one of the main mechanisms of corporate governance, is obliged to examine the initial auditing program and interaction with external auditors in the process of financial reporting.
Mahmood Lari Dasht Bayaz +1 more
doaj +1 more source
The Moderating Effect of Audit Committee Member Characteristics on the Relationship between Fraudulent Financial Reporting and Sustainability Reporting [PDF]
پژوهشهای تجربی حسابداریThe audit committee, as a cornerstone of corporate governance, significantly influences organizational decision-making. This study examines the moderating effect of audit committee member characteristics—gender diversity, size, and independence—on the ...
Gholamhossein Mahdavi, Maryam Hasili
doaj +1 more source
Corporate Governance and Audit Fees: Evidence from a Developing Country [PDF]
Pakistan Journal of Commerce and Social Sciences, 2018 In this paper, we investigate the effect of board and audit committee quality on the audit fees in the context of developing country of Pakistan. We us five years data of KSE-100 index companies listed on Pakistan Stock Exchange. To draw the inference,
Muhammad Umar Farooq +3 more
doaj
Gusau Journal of Accounting and Finance, 2021 Quest for a potent measure of audit independence in the light of the increasing collapse of firms after an external auditor report informed the rationale behind this research.
Sunday Oseiweh Ogbeide +1 more
doaj
Cogent Business & Management, 2022 This study aims to analyse the role of audit and compensation committees’ characteristics in the financial performance of the non-financial sector of Pakistan.
Habib Ur Rahman, Asif Ali
doaj +1 more source