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Perceptions of auditor independence: U.K. evidence [PDF]
, 1999 The reality and perception of auditor independence is fundamental to public confidence in financial reporting. A new Independence Standards Board was set up in the U.S.
Vivien Beattie +8 more
core +1 more source
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 +5 more
doaj +1 more source
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 +2 more
openaire +3 more sources
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 +2 more
doaj +1 more source
Jurnal Akuntansi Indonesia, 2014 Financial distress is a condition where a company cannot meet or has difficulty paying off its financial obligations to its creditors. In financial case, corporate governance parties who had an effect on financial distress is the audit committee.
Duwi Setiyani
doaj +1 more source
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
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
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
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
doaj +1 more source
The effect of audit committee characteristics on intellectual capital disclosure [PDF]
, 2011 This paper, using data from 100 UK listed firms, investigates the relationship between audit committee characteristics and intellectual capital (IC) disclosure.
Pike, Richard H. +5 more
core +1 more source