Results 21 to 30 of about 17,368 (267)
The Impact of Audit Committe Characteristics on Audit Quality
Jurnal Akuntansi, 2019 This research was conducted to investigate the effect of audit committee characteristics on audit quality. The characteristics of the audit committee used in this study are the number of audit committees, number of audit committee meetings, audit ...
Paradisa Sukma, Yustrida Bernawati
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
The Effect of Audit Committee Meetings, Profitability, and Foreign Ownership on Intellectual Capital
International Journal of Application on Economics and Business, 2023 This study aims to obtain empirical evidence regarding the factors that affect intellectual capital in manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The number of companies as the research sample was 34 manufacturing companies which were selected through purposive sampling technique with predetermined criteria ...
Nurainun Bangun +2 more
openaire +1 more source
Cogent Business & Management, 2022 The study investigates whether effective audit committees, gender-diverse boards, and corruption controls affect the level of voluntary disclosures of Asian banks.
Muhammad Arsalan Hashmi +4 more
doaj +1 more source
Scientific Journal of King Faisal University: Humanities and Management Sciences, 2021 This study aims to measure the impact that audit committees have on earnings management for companies listed on Tadawul Stock Exchange. The sample includes firms in the basic materials sector for the years 2017 and 2018.
Fahad Abdulrahman Al Naim +1 more
doaj +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 +3 more
doaj +1 more source
Economies, 2022 This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of ...
Wisnu Mawardi +2 more
doaj +1 more source
El Muhasaba: Jurnal Akuntansi, 2014 Audit delay is the time difference between the date of the financial statements and independent auditor’s report. This study aims to identify and analyze whether the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm ...
Fauziah Wahyuning Tias +1 more
doaj +1 more source
Board mechanisms and corporate market value: Panel Data Evidence from Jordan) [PDF]
Accounting, 2021 The study examines the effect of board size, frequency of board meetings and frequency of audit committee meetings on the market value of 11 Jordanian commercial banks as measured by Tobin’s Q.
Sawalqa, Fawzi A. Al
doaj +1 more source
Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia
The Indonesian Journal of Accounting Research, 2022 This research aims to test and analyze the determinants of audit report lag. This research uses purposive sampling and includes commercial banking companies listed on the Indonesian Stock Exchange during 2017-2019.
Septiani Wulandari, Zuni Barokah
doaj +1 more source