Results 91 to 100 of about 42,882 (204)

Governance and Management Accounting: Board Size, Environmental Committee, and Audit Committee on Environmental Performance

open access: yesJurnal Dinamika Akuntansi
Purposes: This research explores how the board and environmental committee impact environmental performance in Indonesia, with the audit committee serving as a moderating factor. Methods: The study draws data from annual reports of mining and manufacturing firms for the period 2019-2023.
Retnoningrum Hidayah, Dwi Ratmono
openaire   +2 more sources

Audit Committee Effectiveness Among Malaysian Listed Companies

open access: yesMalaysian Management Journal, 1999
This study investigates further the previous paper by Shamsul Nahar and Al-Murisi (1997) by examining the interactive effects of the variables in that paper and introducing other variables associated with corporate governance and political costs.
Shamsul Nahar Abdullah   +1 more
doaj  

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

open access: yesEduvest - 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

PENGARUH KEPEMILIKAN KELUARGA DAN KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA

open access: yesJurnal 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

Corporate Governance and Audit Fees: Evidence from a Developing Country [PDF]

open access: yesPakistan Journal of Commerce and Social Sciences, 2018
In this paper, we investigate the effect of board and audit committee quality on the audit fees in the context of developing country of Pakistan. We us five years data of KSE-100 index companies listed on Pakistan Stock Exchange. To draw the inference,
Muhammad Umar Farooq   +3 more
doaj  

AUDIT COMMITTEE AND INTERNAL AUDIT: IMPLICATIONS ON AUDIT QUALITY

open access: yes, 2013
The purpose of this study is to investigate the association of audit committee expertise and internal audit function characteristics, with audit quality, which is proxied by audit fee.
Mat Yassin, Fatimah   +1 more
core   +1 more source

AUDIT COMMITTEE ATTRIBUTES AND ENVIRONMENTAL DISCLOSURE PRACTICES: EVIDENCE FROM LISTED NIGERIA INDUSTRIAL GOODS FIRMS

open access: yesMalete Journal of Accounting and Finance
In Nigeria’s industrial goods sector, environmental disclosures are essential for promoting corporate transparency and addressing stakeholders concern about sustainability.
Lukmon Adewale ADEOYE   +4 more
doaj  

Auditor Type and Audit Quality Differences in Nonprofit Healthcare Organizations – U.S. Evidence [PDF]

open access: yes
The purpose of this paper is to explore audit quality in nonprofit healthcare organizations by investigating differences in audit report outcomes. Specifically, we examine the relationship between auditor type and auditor-disclosed internal control ...
Dennis M. Lopez, Pamela C. Smith
core  

The Impact of Audit Committee, Firm Size, Profitability, and Leverage on Income Smoothing

open access: yesIndian-Pacific Journal of Accounting and Finance, 2018
The objective of this study is to examine the impact of the audit committee, firm size, profitability, and leverage on income smoothing in manufacturing companies listed in Indonesia stock exchange for the period of 2013-2015. Regression statistics are employed to analyse the secondary source of data collected from the annual report of the companies ...
Indrawan, Veronica   +3 more
openaire   +2 more sources

Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting

open access: yes, 2007
This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes. Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the ...
Bourke, Nicola Margaret
core  

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