Results 1 to 10 of about 22,847 (268)

The effect of board characteristics on the audit committee meeting frequency [PDF]

open access: yesAccounting, 2021
The focus of this study is to examine the impact of board of directors’ size and meetings on the audit committee meeting frequency among energy, materials and food and beverages sectors listed on Saudi Stock Exchange (Tadawul) for the period 2015-2017 ...
Aljaaidi, Khaled Salmen   +2 more
doaj   +2 more sources

Audit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2022
Sustainable growth involves a situation where growth is witnessed with no increase in assets, equity issuance and liabilities. An effective corporate governance mechanism, especially the audit committee, is needed to achieve an optimum sustainable growth
Taiwo Asaolu   +3 more
doaj   +1 more source

THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON INTERNET FINANCIAL REPORTING (Study on Financial Sector Banking Sub-Sector Listed in the Indonesia Stock Exchange (IDX) from 2013 to 2020

open access: yesProfit: Jurnal Administrasi Bisnis, 2022
This study determines the effect of Good Corporate Governance on Internet Financial Reporting (IFR) in banking companies in Indonesia. Sample research consists of 5 banks listed on the IDX during 2013-2020.
Ferina Nurlaily, Nur Aini Hana Pratiwi -
doaj   +1 more source

The Impact of Corporate Governance on Banks Profitability in Nigeria [PDF]

open access: yesFinancial Markets, Institutions and Risks, 2021
The major concern of regulatory authority overtime is on the need to enhance sound practices among banks through the improvement of corporate governance; therefore this research examined the effect of corporate governance on commercial banks ...
Foluso Ololade Oluwole
doaj   +1 more source

Auditors’ Communication with Audit Committee: Evidence from Indonesia

open access: yesJurnal Ilmiah Akuntansi, 2023
The aim of this study is to explore the auditors’ communication with those charged with governance (TCWG). Specifically, we examine the communication between auditors and the audit committee on the audit of financial statements in the year 2020 in the ...
Eliza Fatima   +2 more
doaj   +1 more source

THE EFFECT OF FIRM PERFORMANCE ON AUDIT COMMITTEE DILIGENCE

open access: yesTrakya University Journal of Social Sciences, 2023
The aim of this research study is to determine the effect of firm performance on audit committee diligence. The research concentrates on the relationship between audit committee meeting frequency and firm age.
İsmail BEKCİ, Esra AKSOY, Eda KÖSE
doaj   +1 more source

Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia

open access: yesThe Indonesian Journal of Accounting Research, 2022
This research aims to test and analyze the determinants of audit report lag. This research uses purposive sampling and includes commercial banking companies listed on the Indonesian Stock Exchange during 2017-2019.
Septiani Wulandari, Zuni Barokah
doaj   +1 more source

Impact of audit committee characteristics on firm performance: Evidence from Bahrain [PDF]

open access: yesProblems and Perspectives in Management, 2022
The purpose of this study is to analyze the relationship between different audit committee attributes and company performance in Bahrain. This paper investigates the impact of audit committee independence, size, and meeting frequency on company ...
Abdulla Al-Jalahma
doaj   +1 more source

Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand

open access: yesCogent Business & Management, 2023
The study aims to investigate the level and pattern of Key Audit Matters (KAMs) reporting, and to examine the influence of external auditor and audit committee characteristics on KAMs reporting of listed companies in the Stock Exchange of Thailand (SET).
Kriengkrai Boonlert-U-Thai   +1 more
doaj   +1 more source

Characteristics of the Audit Committee on Delay in Audit Reporting

open access: yesJurnal Pamator, 2023
The occurrence of audit delay is related to the characteristics of the audit committee which is reflected in various indicators. This study aims to analyze the effect of the characteristics of the audit committee consisting of the Audit Committee Chair ...
Jesni Jesni, Santi Yopie
doaj   +1 more source

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