Results 21 to 30 of about 6,765 (264)
Audit committee characteristics and accounting conservatism: An empirical investigation [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2022 The purpose of this paper is to examine the association between Audit committee characteristics (expertise, independence, size, and activity) and accounting conservatism in the Egyptian setting.
نسرين المليح
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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
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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
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Investigating the Effects of Audit Committee Quality on Cash Holdings Level [PDF]
مجله دانش حسابداری, 2017 This study aimed to investigate the relationship between audit committee quality and cash holdings level. In this study, the ratio of Ozkan and Ozkan (2004) was used for measuring cash holdings, and the suggested variables of Pearson and Rohana (2014 ...
Zohreh Hajiha, Hossein Rajabdorri
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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
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Jurnal Dinamika Akuntansi dan Bisnis, 2022 The study examined the moderating effect of institutional ownership on relationship between audit tenure, audit independence, board independence and audit quality of listed deposit money banks (LDMBs) in Nigeria. The study population comprises 14 LDMBs on the Nigerian Stock Exchange as at 31st December, 2020.
Saratu Yakubu Haruna +2 more
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The Influence Of Independent Board Of Commissioners, Audit Committee, And Audit Quality On Tax Avoidance [PDF]
BALANCE: Economic, Business, Management and Accounting Journal, 2021 ABSTRACT This study is aimed to examine and analyze the influence of Independent Board of Commissioners, Audit Committee, and Audit Quality on Tax Avoidance. The sample in this study is mining companies listing on the Indonesia Stock Exchange in the period 2017-2019.
Yuliana - Gunawan +3 more
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Studying the Moderating Role of Audit Committee Independence in the Relationship between CEO Narcissism and Real Earnings Management [PDF]
Iranian Journal of Finance, 2021 A manager’s personality and psychological attributes may influence his or her performance, thereby affecting the quality of financial reporting by companies.
Roozbeh Sardari +3 more
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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
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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
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