Results 11 to 20 of about 17,368 (267)
Data in Brief, 2020 This article describes a dataset on firm-level corporate governance (CG) mechanisms in the Sultanate of Oman. It incorporates, in cross-sectional time series (pooled panel) data, eleven variables: corporate governance quality, board of directors’ quality,
Saeed Rabea Baatwah +2 more
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Jurnal Bisnis dan Kewirausahaan, 2021 This research aims to find out the influence of independent committee boards, audit committee repats, foreign ownership, and audit quality on the timeliness of financial reporting and their impact on investors' reactions both directly and indirectly ...
Reni Furwanti +2 more
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Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba
Jurnal Akuntansi Indonesia, 2020 This study aims to determine the effect of the quality of the audit committee and the size of the public accounting firm on earnings management. The audit committee uses the proxy size of the audit committee, the number of audit committee meetings, the ...
Nazila Alfiyasahra +1 more
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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
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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 +3 more
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Determinants Of Corporate Profit Management In Jakarta Islamic Index Mediated By Company Performance
JAS (Jurnal Akuntansi Syariah), 2023 Corporate earnings management is an essential issue in business entities. The fact reveals that users of financial statements are more focused on what is stated in the financial statements rather than how the profit process is obtained.
Emy Widyastuti, Anis Rimba Utami
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Audit committee’s attributes, overlapping memberships on the audit committee and corporate risk disclosure: Evidence from Jordan [PDF]
Accounting, 2021 This paper aims to contribute to the literature by examining whether audit committees' attributes affect risk disclosure practiced by Jordanian listed companies.
Alshirah, Malek Hamed +2 more
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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 +2 more
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Governance and Intellectual Capital in Companies that Listed on Indonesia Stock Exchange
Jurnal Akuntansi, 2023 Intellectual capital disclosure uses VAIC (Value-Added Intellectual Coefficient) disclosure methodology that reveals the company's ability to manage its intangible assets over time.
Widijaya Widijaya, Elita Elita
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INTERNAL AUDIT FUNCTION SEBAGAI PENYEDIA “KENYAMANAN” KOMITE AUDIT [PDF]
Jurnal Akuntansi Multiparadigma, 2020 : Internal Audit Function as a "Convenience" Provider for Audit Committee. This study explained the meaning of "comfort" in the perspective of the internal audit function (IAF) with the audit committee.
Debi Setyawati, Yustrida Bernawati
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