Results 31 to 40 of about 22,847 (268)
Analisis Determinan Audit Report Lag pada Perusahaan Perbankan di Indonesia
Accounting and Management Journal, 2023 This study aims to examine the effect of company size, profitability, and audit committee characteristics as indicated by audit committee size, independent audit committee, and the frequency of audit committee meetings on audit report lag in Indonesian ...
Yohanes Mario Pratama
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A research note: The informational benefits of CEO attendance-by-invitation at audit committee meetings [PDF]
Journal of Contemporary Accounting & Economics, 2017 Abstract This study contributes to the policy debate about independent audit committees by examining the occurrence and consequences of CEO attendance-by-invitation at audit committee meetings. We investigate whether this is a way for powerful CEOs to exert their influence over audit committee matters or an informal channel for information sharing ...
Joseph Johnston, John Nowland
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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
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Journal of Accounting, Finance, Economics, and Social Sciences, 2022 In addition to being a significant business interrupter for many entities, the impact of the COVID-19 pandemic has created significant financial reporting implications for many companies around the globe. This paper is conceptual in nature and seeks to gain a better understanding of the effectiveness of audit committee in enhancing external audit ...
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Audit Committee Characteristics and Timeliness of Financial Reports in Nigeria
Journal of Danubian Studies and Research, 2022 This study examines the nexus between audit committee characteristics and timeliness of financial reports in Nigeria. The study employed correlation research design using the annual report of thirteen (13) listed deposit money banks in Nigeria for the ...
Edosa Joshua Aronmwan +1 more
doaj
Jurnal Akuntansi Bisnis, 2023 The existence of biological assets is fully regulated in PSAK 69 which is the adoption of IAS 41. This study aims to provide empirical evidence related to the influence of biological asset intensity, ownership concentration, public ownership, and audit committee meetings on biological asset disclosure.
Arsya Noorfitria Putri +2 more
openaire +1 more source
Corporate Governance Factors On Audit Report Lag
JAS (Jurnal Akuntansi Syariah), 2023 This research aims to determine the effect of committee size, committee meetings, audits, the proportion of independent commissioners, the board size, and company size on audit report lag.
Destin Alfianika Maharani +1 more
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Advanced Science, EarlyView.T cell‐specific Socs1 knockout leads to inflammatory differentiation of CD8+ T cells, prompting the STAT1/2 complex to drive the activation of Ccl5, Ccr5, and Cxcr3, and promoting the skewing of monocytes toward a pro‐inflammatory M1 macrophage lineage.
Zhigui Wu +14 more
wiley +1 more source
The Role of Corporate Governance in Firm Performance
SHS Web of Conferences, 2017 The objective of this study is to examine the role of corporate governance to increase firm performance. The measure of corporate governance are corporate governance mechanism and Corporate Governance Perception Index (CGPI).
Naimah Zahroh, Hamidah
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FINANCIAL CONDITION MODERATED THE EFFECTIVENESS OF AUDIT COMMITTEETOREDUCE EARNINGSMANAGEMENT
Manajemen dan Bisnis, 2013 Some cases of financial fraud invite inquiries about the effectiveness of corporate governance mechanism in financial distress companies. This study empirically examines whether the financial distress moderate the impact of corporate governance mechanism
Michella Maria Virgine Prayogo +2 more
doaj +1 more source