The Impact of Audit Committee Independence and Size on the Audit Report Delay: An Applied Study [PDF]
المجلة العلمية للدراسات والبحوث المالية والإدارية, 2023 The timeliness of corporate annual financial reports is considered to be a vital factor affecting the effectiveness of information that is made available to external users.
Dr. Mohamed Ali Wahdan +2 more
doaj +2 more sources
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 +3 more sources
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 +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
Audit committee characteristics and accounting conservatism: An empirical investigation [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2022 The purpose of this paper is to examine the association between Audit committee characteristics (expertise, independence, size, and activity) and accounting conservatism in the Egyptian setting.
نسرين المليح
doaj +1 more source
The Impact of Corporate Governance Mechanisms on Restatement of Financial Statements: An Empirical Study of the Listed Companies in Egypt [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2022 The purpose of this paper is to explore the effects of corporate governance mechanisms with particular reference to (board of director, audit committee and ownership structure) on restatements of financial statements in the Egyptian environment.
سيد سالم محمد ابو سالم ابو سالم +2 more
doaj +1 more source
Audit Committee Characteristics and Audit Reporting Readability [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The main purpose of the present research is to investigate the relationship between audit committeefeatures and audit reporting readability. Methods: The present research is an applied one in terms of purpose and is descriptive-correlation in ...
Razieh Alikhani +2 more
doaj +1 more source
The Effect of The Audit Committee, Company Size and Audit Tenure on Earnings Management
EAJ (Economic and Accounting Journal), 2023 This study aims to empirically test and empirically prove audit committees' effectiveness, firm size, and tenure audits on earnings management. The population in this study are companies in the goods and consumption industry sector listed on the Indonesia Stock Exchange. The sample selection method in this study used a purposive sampling method.
Satiman, Satiman, Novia, Kota
openaire +2 more sources
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
doaj +1 more source
Audit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2022 Sustainable growth involves a situation where growth is witnessed with no increase in assets, equity issuance and liabilities. An effective corporate governance mechanism, especially the audit committee, is needed to achieve an optimum sustainable growth
Taiwo Asaolu +3 more
doaj +1 more source