Factors Affecting the Number of Audit Committees Meetings [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: The Audit Committee, as one of the corporate governance oversight committees in listed companies, has become a very important factor in the financial reporting process to increase the credibility of financial reports.
Ebrahim Abbasi +2 more
doaj +2 more sources
The effect of board characteristics on the audit committee meeting frequency [PDF]
Accounting, 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
The role of intellectual capital as a mediation of relationship between audit committee and real earnings management [PDF]
Accounting, 2021 This study aims to examine the role of human capital, which is part of intellectual capital, as a mediator in the relationship between audit committee expertise and the number of audit committee meetings with real earnings management.
Istanti, Sri Layla Wahyu +2 more
doaj +1 more source
Audit Committee Characteristics and Environmental Disclosure Among Nigeria Listed Non-Financial Firms [PDF]
ACTA VŠFS, 2023 This study investigates the influence of audit committee attributes on the corporate environmental disclosure using listed non-financial firms in Nigeria as case study.
Olagunju, Adebayo +5 more
doaj +1 more source
The Relationship between Audit Committee Attributes and Financial Reporting Quality among Manufacturing Firms in Kenya [PDF]
International Journal of Management, Accounting and Economics, 2022 This study examines the relationship between Audit Committee Attributes and Changes in Financial Reporting Quality Among Manufacturing Firms in Kenya. Using a sample of publicly listed firms based on 2010-2018 data, our study finds that the expertise of ...
Edwin Sitienei
doaj +1 more source
Cogent Business & Management, 2023 This study examines the moderation effects of audit committee members’ multiple directorships on the association between the number of audit committee meetings, attendance in the audit committee meetings and firm performance.
Kamilah Kamaludin +2 more
doaj +1 more source
Impact of audit committee characteristics on firm performance: Evidence from Bahrain [PDF]
Problems 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
The Effect of Audit Committee Effectiveness and Potential Fraudulent Financial Statements
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022 This study aims to determine the relationship formed between the effectiveness of the audit committee and fraudulent financial statements. The effectiveness of the audit committee in this study will be proxied through the expertise of the audit committee
Deviana Purwiyanti, Herry Laksito
doaj +1 more source
Characteristics of the Audit Committee on Delay in Audit Reporting
Jurnal 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
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
doaj +1 more source