Results 71 to 80 of about 162,469 (306)

Cyber Security in the Nigerian Banking Sector: An Appraisal of Audit Committee Effectiveness [PDF]

, 2017
This study appraises the relationship that exists between cyber security and audit committee effectiveness using audit committee independence, audit committee technological expertise and audit committee financialexpertise characteristics as independent ...
Ben-Caleb, Egbide, Ekpe, Edara-Obong Inyang, Ojeka, Stephen   +2 more
core  

Elevated Risk of Complications in Patients Receiving Dual Antithrombotic Therapy Undergoing Hepatectomy: A Single‐Center Audit of 749 Cases

Annals of Gastroenterological Surgery, EarlyView.
This single‐center retrospective study evaluated perioperative outcomes after hepatectomy in 749 patients, including 140 receiving ATT, using propensity score matching to compare ATT and non‐ATT cohorts. Under standardized perioperative management, ATT did not increase major bleeding, transfusion, or severe morbidity overall; however, within the ATT ...
Haruki Mori, Hiromitsu Maehira, Nobuhito Nitta, Takeru Maekawa, Toru Miyake, Sachiko Kaida, Masatsugu Kojima, Katsushi Takebayashi, Takeshi Sonoda, Masaji Tani   +9 more
wiley   +1 more source

Influence of Board Directors, Independent Commissioners, Audit Committee on CSR

Jurnal Akuntansi Keuangan dan Bisnis, 2023
This research aims to determine how the size of the board of directors, educational background of directors, representation of female directors, proportion of independent commissioners, and audit committees affect CSR. The population in this research is General Banking companies listed on the Indonesia Stock Exchange.
null Afriatun Khasanah, null Nur Isna Inayati, null Iwan Fakhruddin, null Bima Cinintya Pratama   +3 more
openaire   +1 more source

PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN (Studi Empiris Pada Perusahaan Non Keuangan Terdaftar di BEI Tahun 2015) [PDF]

, 2017
The purpose of this study is to analyze the effect of audit committee effectiveness on financial reporting lead time which is a proxy of the timeliness of reporting.
ANUGRAH, Erin Yuliza, LAKSITO, Herry
core   +1 more source

Nationwide Real‐World Modeling of Surgical Outcomes in Elderly Patients: Incorporating Geriatric‐Specific Risk Factors Into Prediction of Mortality and Morbidity

Annals of Gastroenterological Surgery, EarlyView.
A reliable and effective risk prediction model for mortality and morbidity in elderly patients undergoing gastroenterological surgeries was developed and validated. Geriatric‐specific risk factors, including the newly added variables in the NCD registry, along with age, were identified as significant contributors to the model. ABSTRACT Aim As the aging
Naoya Sato, Hiraku Kumamaru, Mitsukazu Gotoh, Yoshihiro Kakeji, Yuko Kitagawa, Yasuyuki Seto, Hiromi Rakugi, Masahiro Akishita, Kazue Nakajima, Arata Takahashi, Hiroaki Miyata, Shigeru Marubashi   +11 more
wiley   +1 more source

Quality Audit: Audit Committee Independence, Accounting Expertise And Financial Expertise

Kontigensi : Jurnal Ilmiah Manajemen
Penelitian ini bertujuan untuk mengkaji dampak karakteristik komite audit yaitu independensi, keanggotaan keahlian akuntansi dan keanggotaan keahlian keuangan komite audit terhadap kualitas audit. Studi ini menganalisis pengaruh independensi komite audit, keahlian akuntansi dan keahlian keuangan komite audit terhadap kualitas audit Perusahaan ...
Nisa Nur Ramadhan, Muhyarsyah Muhyarsyah
openaire   +1 more source

Pengaruh Komite Audit dan Kepemilikan Manajerial terhadap Manajemen Laba Sebelum dan Sesudah Konvergensi Ifrs [PDF]

, 2017
This study aimed to examine the effect of audit committee and managerial ownership as an independent variabel on earning management before and after convergence and also examine the difference effect of audit committee and managerial ownership on earning
Anggriani, V. (Vivi), Isgiyarta, J. (Jaka)   +1 more
core  

Efficacy and Safety of a Simple Auxiliary Liver Suspension Device in Complex Laparoscopic Hepatectomy: A Multicenter Randomized Clinical Trial

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Purpose To evaluate the efficacy and safety of a novel auxiliary liver suspension device in complex laparoscopic hepatectomy. Methods A total of 253 patients with hepatocellular carcinoma (HCC) undergoing complex laparoscopic hepatectomy at the Third Affiliated Hospital of Naval Medical University, Sichuan Provincial People's Hospital, and ...
Xiao‐Ying Zhu, Zi‐Hui Ma, Lei Guo, Chong Yang, Jie Xue, Xiao‐Lu Lin, Chong‐De Lu, Qin Zheng, Shu‐Qun Cheng, Wei‐Xing Guo   +9 more
wiley   +1 more source

Audit Committee and Timely Reporting: Evidence From Turkey

SAGE Open
This paper seeks to examine whether the characteristics of the audit committee impact the timely reporting represented by audit report lag (ARL), firm-based abnormal audit report lag (FAARL), and industry-based audit reports lag (IAARL).
Abdullah Kürşat Merter, Gökhan Özer
doaj   +1 more source

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012- 2014) [PDF]

, 2015
The purpose of this research is to analyze the internal factors that affect audit report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange.
FAISHAL, Muhammad, HADIPRAJITNO, P Basuki   +1 more
core