Results 31 to 40 of about 1,863,102 (288)
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
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
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
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
openaire +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
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 Accounting Conservatism: The Moderating Role of Family Ownership
International Business and Accounting Research Journal, 2019 This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey.
Nishtiman Mohammed +2 more
doaj +1 more source
FUDMA Journal of Accounting and Finance Research (FUJAFR)Purpose: This study examines the effect of audit committee size and audit committee independence on financial reporting quality and investigates the moderating effect of audit quality among listed deposit money banks in Nigeria.
Alabi Fatai Zakariyau
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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