Audit committee characteristics and earnings management practices
Journal of Economics, Business & Accountancy Ventura, 2019 This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices. Studies in other studies with relatively stricter regulations showed the audit committee independence was effective to ...
Melinda Lydia Nelwan +1 more
doaj +1 more source
PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK KOMITE AUDIT TERHADAP FEE AUDITOR EKSTERNAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) [PDF]
, 2017 This study aims to examine the influence between components in the corporate governance and external auditor fee. The dependent variable in this research is the external auditor fee.
ACHMAD , Tarmizi +1 more
core
Directors’ independence, internal audit function, ownership concentration and earnings quality in Malaysia [PDF]
, 2015 Concentration of ownership in Malaysian public listed companies contributes to agency conflict between majority and minority shareholders. An effective monitoring mechanism is critical to mitigate this conflict.The study aims to examine the influence of ...
Al-Rassas, Ahmed Hussein +1 more
core +1 more source
Screening Routine Clinical Notes for Epilepsy Surgery Candidates Using Large Language Models
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective Epilepsy surgery is severely underutilized despite proven efficacy, with substantial under‐referral of eligible patients in routine clinical practice. This study evaluated the potential role of large language models (LLMs) as decision‐support tools for screening unstructured clinical notes to identify epilepsy surgery candidates and ...
Uriel Fennig +9 more
wiley +1 more source
Towards Defect Phase Diagrams: From Research Data Management to Automated Workflows
Advanced Engineering Materials, EarlyView.A research data management infrastructure is presented for the systematic integration of heterogeneous experimental and simulation data required for defect phase diagrams. The approach combines openBIS with a companion application for large‐object storage, automated metadata extraction, provenance tracking and federated data access, thereby supporting ...
Khalil Rejiba +5 more
wiley +1 more source
AUDIT COMMITTEE INDEPENDENCE AND AUDIT QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
, 2023 Due to the failures of several corporations world-wide, interest in audit quality along with other corporate governance measures has become matter of interest among corporation’s stakeholders. Furthermore, findings from several empirical literature are mixed and inconsistent.
Adewinmisi, Grace Omoyeni +2 more
openaire +2 more sources
Audit Committee Effectiveness and Earnings Management Among Publicly Listed Firms in Kenya
SEISENSE Journal of Management, 2020 Objective: The paper sought to investigate the role of an effective audit committee in controlling earnings management practices. Design / Methodology: A panel data sourced from the audited financial reports of firms listed at the Kenyan Nairobi ...
Collins Kapkiyai +2 more
doaj +1 more source
The Effect of Audit Committee Characteristics on Timeliness of Financial Reporting ...... [PDF]
, 2016 This study examines the effects of the audit committee independence, audit committee activity, audit committee competence, and moderating auditor quality on the timeliness of financial reporting in manufacturing companies in Indonesia. The variables used
Alshrife, F. M. (Fouad) +2 more
core
Advanced Materials, EarlyView.AI‐Assisted Workflow for (Scanning) Transmission Electron Microscopy: From Data Analysis Automation to Materials Knowledge Unveiling. Abstract (Scanning) transmission electron microscopy ((S)TEM) has significantly advanced materials science but faces challenges in correlating precise atomic structure information with the functional properties of ...
Marc Botifoll +19 more
wiley +1 more source
Pengaruh Karakteristik Komite Audit terhadap Kualitas Laba [PDF]
, 2017 The aim of the research is to investigate the influence of audit committee characteristics on earnings quality. Independent variables on this research included size of audit committee, independence of audit committee, number of meetings of audit ...
Laksito, H. (Herry), M, R. R. (Ricky)
core +3 more sources