Results 91 to 100 of about 17,368 (267)

The Impact of Financial Literacy and Frequency of Meetings of Members of Audit Committe on Financial Reporting Quality in Nigerian Quoted Companies

Journal of Accounting, Finance and Auditing Studies, 2016
The main objective of this study was to evaluate the impact of Financial Literacy (FL) and Frequency of Meetings(FM) of members of Audit Committee on financial reporting quality in Nigerian quoted companies. Data for the study were derived from annual reports of one hundred and thirty one (131) companies quoted on the Nigerian Stock Exchange over the ...
Osarumwense, Eriabie Sylvester, Adeyemo, Kingsley A   +1 more
openaire   +2 more sources

Beyond Robodebt: Media Representations of Welfare and Fraud Before and After the Robodebt Royal Commission

Australian Journal of Social Issues, EarlyView.
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks, Georgia van Toorn   +1 more
wiley   +1 more source

Audit Committee Performance Evaluation Model: Indicators and Importance of Each [PDF]

مطالعات تجربی حسابداری مالی
Considering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its strengths and weaknesses is very important.
Alireza Javadipour, jafar Babajani, Ghasem Blue, Vajhollah Ghorbanizadeh   +3 more
doaj   +1 more source

Supported Decision‐Making Rights in Behaviour Support Policies

Australian Journal of Social Issues, EarlyView.
ABSTRACT Disability policy emphasises that people with disability have the right to exercise their will and preferences in their lives, and decision‐making support must be provided to realise this right if they request. One context in which people's will and preferences are often restricted is behaviour support.
Sally Robinson, Karen R. Fisher, Julian Laurens, Alinka Fisher, Sabrina Forte, Katrina Reschke, Rosemary Kayess   +6 more
wiley   +1 more source

Frequency of Audit Committee Meetings and Firm Value: Environmental, Social, and Governance Disclosure (ESG) Roles

Jurnal Reviu Akuntansi dan Keuangan
Purpose: This research aims to determine the mediating role of environmental, social, and governance (ESG) disclosures on the frequency of audit committee meetings and the value of energy companies in Indonesia from a scientific perspective. Methodology/approach: The data analysis method employed to test the hypotheses is structural equation modeling ...
Fivi Anggraini, Silvira Helmi, null Meihendri   +2 more
openaire   +1 more source

Adults With Intellectual Disability Moving out of the Family Home Using the National Disability Insurance Scheme: Family Members' Planning Experiences

Australian Journal of Social Issues, EarlyView.
ABSTRACT For adults with intellectual disability and their families, future planning and moving out of the family home in Australia will increasingly occur within the context of the National Disability Insurance Scheme (NDIS). As a market‐based, individualised funding system its impact on this transition remains largely unknown. This paper reports on a
I. Belperio, R. Walker, C. Bigby, I. Wiesel, F. Rillotta, C. Hutchinson   +5 more
wiley   +1 more source

The Effect of Number of Audit Committee Meetings, Company Size, Leverage and Managerial Ownership on Financial Reporting Fraud in Service Companies on the IDX

Jurnal Mantik, 2021
The study was conducted to understand the effect of the variable number of audit committee meetings, company size, leverage, and managerial ownership on financial reporting fraud. Financial reporting fraud is obtained by using the Beneish M-score index. While the population is taken from service companies in the service, trade and investment sub-sector
Larune, Jessica Audrey Theofani, Verawati Gita Sari Harahap, Ida Rohana Silaban, Arie Pratania Putri   +3 more
openaire   +1 more source

Building a Culture of Voice and Agency for Aboriginal Children in Out‐of‐Home Care: A Review of Policy in New South Wales and Victoria

Australian Journal of Social Issues, EarlyView.
ABSTRACT Aboriginal children and young people in out‐of‐home care (OOHC), like all children and young people, have a fundamental right to be involved in decisions that affect them, to be afforded the opportunity for a voice, and to have that voice taken seriously.
Bradley Burns, Rebekah Grace, Scott Avery   +2 more
wiley   +1 more source

Implementing Indigenous Data Sovereignty in Australia: A Five‐Phase Framework for Indigenous Data Governance

Australian Journal of Social Issues, EarlyView.
ABSTRACT This article presents the development of a five‐phase Indigenous Data Governance (IDGov) Framework in Australia, focusing on partnerships between the Aboriginal Community Controlled Health Organisation (ACCHO) sector and non‐Indigenous health entities.
Jacob Prehn, Michael A. Guerzoni, Maggie Walter, Gawaian Bodkin‐Andrews, Bobby Maher   +4 more
wiley   +1 more source

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

Australian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood, Christopher Phelps, Silvia Salazar, Rachel Ong ViforJ   +3 more
wiley   +1 more source