Results 11 to 20 of about 22,847 (268)

The Effect OF Audit Committee Characteristics ( Committee Size , Committee Independence , Committee Gender Diversity ,Committee Frequency Of Meetings On Jordanian Firm Performance TQ

IJRDO - Journal of Business Management, 2021
This paper seeks to investigate the effect of audit committee characteristics on the company’s performance. The sample consists of 198 non-financial companies listed on the Amman Stock Exchange (ASE) over the period 2010-2020. The results of the study show that the audit committee size, independence and gender diversity have a significant positive ...
Ahmad Rajab Jwailes, Rasha Hamada
openaire   +1 more source

The impact of audit committee characteristics on audit fees; evidence from Ghana

Cogent Business & Management, 2022
The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee ...
Millicent Selase Afenya, Benedict Arthur, Williams Kwarteng, Pious Opoku   +3 more
doaj   +1 more source

Audit committees in listed companies: an international comparison of composition and meetings [PDF]

Corporate Ownership and Control, 2008
This paper compares the number of audit committee (AC) members, meeting frequency and the presence of internal auditors at AC meetings of listed companies according to their country of domicile. We consider the USA, the UK, the Netherlands, France and Belgium. Hypotheses are developed based on differences in corporate governance codes.
Esmée Van Gansbeke, Patricia Everaert, Gerrit Sarens, Ignace De Beelde   +3 more
openaire   +2 more sources

THE ROLE OF AUDIT COMMITTEE EFFECTIVENESS IN ENHANCING TIMELINESS OF CORPORATE FINANCIAL REPORTING IN THE NIGERIAN INSURANCE INDUSTRY

Accounting Profession Journal (APAJI), 2022
This study investigated the impact of audit committee effectiveness on financial reporting timeliness in the Nigerian insurance industry. The study employed secondary data for the years 2012 - 2020. Hypotheses were tested using the Ordinary Least Square
Abdulkadri Alabi, Mubaraq Sanni, Mustapha Abdulrasaq   +2 more
doaj   +1 more source

DAMPAK AUDIT COMMITTEE CHARACTERISTIC DAN FIRM CHARACTERISTIC TERHADAP MANAJEMEN LABA

Jurnal Benefita, 2018
The purpose of this research was to analyze the impact of audit committee characteristic and firm characteristic on earning management. The dependent variable in this research was audit committee size, audit committee independence, audit committee ...
Edi Edi, Michell Michell
doaj   +1 more source

Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies

Cogent Business & Management, 2022
The study examines the association between audit committee characteristics, namely audit committee independence, audit committee financial expertise, audit committee gender diversity, size of audit committee and frequency of audit committee meeting, and ...
Hong Hanh Ha
doaj   +1 more source

The influence of corporate governance factors on intellectual capital performance: Panel data evidence from the Indian banking sector [PDF]

Banks and Bank Systems, 2023
This study empirically examined the relationship between corporate governance factors, namely CEO duality, independent directors, board meeting frequency, board size, gender diversity, audit committee size and audit committee meetings, and intellectual ...
Sathish Kotte, Irala Lokanandha Reddy
doaj   +1 more source

Influence of Audit Committee Meetings on the Quality of Audit Reports of Saccos in Homabay County, Kenya

African Journal of Empirical Research, 2023
Every operating organization keeps tabs on its development by producing accurate financial statements at the conclusion of each fiscal year, which are subsequently distributed to various individual users who are concerned with the organization's development.
Joel Okinyi Limonya, John Byaruhanga, Maniagi Musiega   +2 more
openaire   +2 more sources

ANALISIS DAMPAK KUALITAS KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

Jurnal Akuntansi dan Keuangan Indonesia, 2013
This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable.
Nurul Mutmainnah, Ratna Wardhani
doaj   +1 more source

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, Josephat Cheboi, Joyce Komen   +2 more
doaj   +1 more source