Results 91 to 100 of about 42,882 (204)
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
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Audit Committee Effectiveness Among Malaysian Listed Companies
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
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
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PENGARUH KEPEMILIKAN KELUARGA DAN KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA
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]
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
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
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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]
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
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
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Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting
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

