Results 91 to 100 of about 344,736 (309)

Audit committee attributes and audit quality: a benchmark analysis

Business: Theory and Practice, 2018
This study examined audit committee attributes and audit quality with emphasis on the specific requirements of the 2011 SEC code. The study applied the deductive approach via the expost facto research design and the Binary probit regression model in ...
Osariemen Asiriuwa, Edosa Joshua Aronmwan, Uwalomwa Uwuigbe, Olubukola Ranti Uwuigbe   +3 more
doaj   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN [PDF]

, 2016
This study aims to examine the influence of audit committee characteristics on quality of financial reporting. The quality of the financial reporting reflects the ability of cash flow to predict earnings.
JULIARTO, Agung, WULANSARI, Kirana
core  

The Effect of Size, Profitability, Risk, Complexity, and Independent Audit Committee on Audit Fee

Jurnal Dinamika Akuntansi, 2018
Research on audit fees is important because it relates to professional services provided by public accountants. Whereas the transparency of information about audit fees in the company’s financial statements in Indonesia openly and apart from other service fees has only been done in the last few years, so there has not been much research related to this.
Indira Januarti, Mutiara Sukma Wiryaningrum   +1 more
openaire   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

Nationwide Real‐World Modeling of Surgical Outcomes in Elderly Patients: Incorporating Geriatric‐Specific Risk Factors Into Prediction of Mortality and Morbidity

Annals of Gastroenterological Surgery, EarlyView.
A reliable and effective risk prediction model for mortality and morbidity in elderly patients undergoing gastroenterological surgeries was developed and validated. Geriatric‐specific risk factors, including the newly added variables in the NCD registry, along with age, were identified as significant contributors to the model. ABSTRACT Aim As the aging
Naoya Sato, Hiraku Kumamaru, Mitsukazu Gotoh, Yoshihiro Kakeji, Yuko Kitagawa, Yasuyuki Seto, Hiromi Rakugi, Masahiro Akishita, Kazue Nakajima, Arata Takahashi, Hiroaki Miyata, Shigeru Marubashi   +11 more
wiley   +1 more source

ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT, STRUKTUR KEPEMILIKAN DAN RASIO LEVERAGE TERHADAP VOLUNTARY CORPORATE GOVERNANCE DISCLOSURE [PDF]

, 2017
This study examines the association between audit committee characteristics, ownership structure and leverage ratio to voluntary corporate governance disclosure.
OCTOSSA, Faiz, SUDARNO, Sudarno
core  

Efficacy and Safety of a Simple Auxiliary Liver Suspension Device in Complex Laparoscopic Hepatectomy: A Multicenter Randomized Clinical Trial

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Purpose To evaluate the efficacy and safety of a novel auxiliary liver suspension device in complex laparoscopic hepatectomy. Methods A total of 253 patients with hepatocellular carcinoma (HCC) undergoing complex laparoscopic hepatectomy at the Third Affiliated Hospital of Naval Medical University, Sichuan Provincial People's Hospital, and ...
Xiao‐Ying Zhu, Zi‐Hui Ma, Lei Guo, Chong Yang, Jie Xue, Xiao‐Lu Lin, Chong‐De Lu, Qin Zheng, Shu‐Qun Cheng, Wei‐Xing Guo   +9 more
wiley   +1 more source

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
doaj   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Kasus Perusahaan IPO di Indonesia Tahun 2011-2013) [PDF]

, 2014
This study aims to examine the influence of the Audit Committee Characteristics and Audit Quality on Earnings Management. Variables tested in this study consisted of an audit committee characteristics are measured with audit committee size, financial ...
CAHYONOWATI, Nur, MUGHNI, Raisya Hayyu
core  

The Influence of Audit Committees, Independent Commissioners, Company Size and Audit Quality on Report Integrity

Eduvest - Journal of Universal Studies
This study aims to obtain empirical evidence regarding the influence of the audit committee on financial statement integrity, the influence of independent commissioners on financial statement integrity, the influence of company size on financial statement integrity, and the influence of audit quality on financial statement integrity. The sample in this
Permata Kusumaningrum, Abdul Rohman
openaire   +1 more source