Results 1 to 10 of about 344,736 (309)
The Effect of Company Size, Solvency and Audit Committee on Delay Audit [PDF]
, 2019 Delay in financial reporting, a company complaint. Because the investor no longer believes. Therefore, audit delay needs to be addressed. This study aims to analyze and describe audit delay factors. The research method used is quantitative with secondary
Saragih, M. R. (Muhammad)
core +2 more sources
ANALISIS DAMPAK KUALITAS KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2013 This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable.
Nurul Mutmainnah, Ratna Wardhani
doaj +5 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 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
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
Cogent Business & Management, 2022 The study examines the association between audit committee characteristics, namely audit committee independence, audit committee financial expertise, audit committee gender diversity, size of audit committee and frequency of audit committee meeting, and ...
Hong Hanh Ha
doaj +1 more source
Audit committee characteristics and audit report lag: evidence from the Iran [PDF]
Big Data and Computing Visions, 2022 The purpose of this research was to empirically examine the effect of independence, size, expertise, and gender of the audit committee on audit report lag in firms listed on the Tehran Stock Exchange (TSE). Using unique data from Iran for a 5-year period
Mehdi Maranjory +1 more
doaj +1 more source
Audit committee ownership, firm size, and audit delay: Empirical evidence from Indonesia
JIFA (Journal of Islamic Finance and Accounting), 2023 Research on audit committee ownership is still very limited, making it highly worthy of further investigation. Investors and regulators acknowledge the significance of having audited financial information that is released in a timely manner. Audit delay conducted by the auditor creates high information uncertainty for investors.
Raden Arief Wibowo, Agapito Barros
openaire +1 more source
Research in Management and Accounting, 2021 This study analyzes the effect of female directors, managerial ownership, female audit committee, audit committee size, independent commissioners, board size on earnings management in Indonesian Non-Financial Firms.
Erick Teofilus Gunawan +3 more
doaj +1 more source