Results 31 to 40 of about 17,368 (267)
Audit Committee Characteristics and Carbon Emission Disclosure
E3S Web of Conferences, 2018 Business activities have contributed to the increasing level of carbon emissions, which can endanger the environment. Such phenomena have pushed companies to disclose a variety of carbon emission information to show their responsibilities.
Chariri Anis +2 more
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Al-Intaj, 2021 This study aims to determine the effect of good corporate governance, intellectual capital, and capital adequacy ratio on financial performance with the Islamic social reporting index as an intervening variable.
Dian Luthvita Nadila, Arna Asna Annisa
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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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PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA
Jurnal Akuntansi Universitas Jember, 2018 This study examines the influence of the number of boards of directors, proportion of independent commissioners and the frequency of audit committee meetings on financial restatement.
Desy Ismah Anggraini, Wiwiek Dianawati
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PENGARUH KEPEMILIKAN KELUARGA DAN KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2018 This study aims to examine the effect of family ownership and audit committee characteristics on earnings management. The independent variables in this study are family ownership, audit committee size, accounting expertise of audit commitee, and audit ...
Kadek Trisna Dwiyanti, Meyta Astriena
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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 Quality and Financial Reporting Quality: A Study of Selected Indian Companies
Jurnal Dinamika Akuntansi dan Bisnis, 2017 This study examines audit committee quality and its relationship with financial reporting quality. The population of this study consists of the companies listed in Bombay Stock Exchange (BSE) between years 2002 and 2012. Using Godden sample size formula,
Kanukuntla Shankaraiah +1 more
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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
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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
Dinasti International Journal of Economics, Finance & Accounting, 2023 The study aimed to establish the moderating effect of audit committee meetings on the relationship between internal auditors’ attributes and financial sustainability of municipalities. The study used census balanced panel data design and survey approach.
Joseph Kwasi Agyemang, Cameron Modisane
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