Results 21 to 30 of about 199,397 (339)

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

Influence of the Audit Committee, Independence of the Audit Committee, Audit Tenure and Profitability on Audit Report Lag

Jurnal Akuntansi dan Perpajakan, 2022
The research formulation is how the audit committee, audit committee independence, audit tenure and profitability affect audit report lag in companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This study aims to analyze the effect of the audit committee, audit committee independence, audit tenure and profitability on audit report lag ...
Afifah Megarani, Ambar Woro Hastuti, Adi Suprayitno   +2 more
openaire   +1 more source

AUDIT QUALITY, AUDIT COMMITTEE, INSTITUTIONAL OWNERSHIP AND INDEPENDENT DIRECTOR ON EARNING MANAGEMENT

JRAK, 2021
This study aims to analyze audit quality, audit committees, institutional ownership and independent director on earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The sampling method use purposive sampling for 5 years so its obtained 160 observation data samples.
Ni Putu Desy Cristiana Yanthi, Dudi Pratomo, Kurnia Kurnia   +2 more
openaire   +3 more sources

Audit Committee Characteristics and Environmental Disclosure Among Nigeria Listed Non-Financial Firms [PDF]

ACTA VŠFS, 2023
This study investigates the influence of audit committee attributes on the corporate environmental disclosure using listed non-financial firms in Nigeria as case study.
Olagunju, Adebayo, Shittu, Risikat Motunrayo, Oladejo, Titilayo Moromoke, Akinola, Amos Olusola, Nwikpasi, Nuka Nadum, Obiosa, Ruth Tony   +5 more
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

The Effect of the Independence, Expertise and Activity of the Audit Committee On the Quality of the Financial Reporting Process

Frontiers in Business, Economics and Management, 2022
This paper critically assesses the importance and impact of 3 main characteristics of audit committee independence, expertise and activity on the overall effectiveness of audit committees and the quality of the financial reporting process, based on ...
Hui Leng
semanticscholar   +1 more source

Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria [PDF]

Облік і фінанси, 2020
In many studies the audit delay experienced in Nigeria firms attributes to external auditors. But this is not 100% true because before an external audit expresses an independent opinion on the financial statements, he needs to work with the internal ...
Hope Osayantin Aifuwa, Saidu Musa, Nusirat Ojuolape Gold   +2 more
doaj   +1 more source

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

PENGARUH BOARD INDEPENDENCE, AUDIT COMMITTEE, DAN MANAGERIAL OWNERSHIP TERHADAP SUSTAINABILITY REPORTING PADA ASEAN CORPORATE GOVERNANCE SCORECARD

Ultimaccounting Jurnal Ilmu Akuntansi, 2022
— This study aims to examine the influence of board independence, audit committee, and managerial ownership on sustainability reporting based on united nations sustainable development goals (un_sdgs).
Wiwi Idawati, Ayunda Novita Hanifah
semanticscholar   +1 more source

Corporate Governance and Internet Financial Reporting in Indonesia (an Empirical Study on Indonesian Manufacturing Companies) [PDF]

, 2016
This study aims to investigate the effects of the corporate governance and ownership structure on the internet financial reporting in manufacturing companies in Indonesia. The variables used are internet financial reporting, board of director competence,
Djamhuri, A. (Ali), hezadeen, A. H. (Abeir), Widya, Y. (Yeney)   +2 more
core   +1 more source