Results 101 to 110 of about 42,882 (204)

The Effect of Audit Committee, Company Size, and Auditor Reputation on Audit Quality with Audit Fees as an Intervening Variable

This research aims to analyze the influences of audit committee, company size, and auditor’s reputation on audit quality with audit fees as an intervening variable.
Sulastri, Sulastri, Saftiana, Yulia, Azwardi, Azwardi   +2 more
core   +1 more source

Audit Committee: Size, Independence and Environmental Disclosure of Non-Finance Service Companies in Nigeria: The Moderating Role of Audit Committee Share Ownership

, 2021
This study examined the effect of audit committee size and audit committee independence on environmental disclosure of non-finance service companies listed in Nigeria.
Samuel, Agbi Eniola, Okpanachi, Joshua, Mamman, Buba Muhammad   +2 more
core  

Audit committee effectiveness in a mandatory disclosure environment

, 2012
This study examines audit committee effectiveness in its association with regulatory compliance in a highly sanctioned environment. It uses the Australian continuous disclosure regime to investigate whether audit committee effectiveness is associated ...
Chapple, Ellie Larelle, Jubb, Christine, Lee, Jenny   +2 more
core  

Artificial Intelligence (AI) in Strengthening the Link between Audit Committee Size, Audit Committee Experience, and Audit Quality in SMEs: A Study on Future Auditors in Malaysia

Architecture Image Studies
As audit committees adapt to the demands of rapid technological change, AI is becoming a powerful tool that transforms how audits are carried out. Improving financial audit quality may increase investor confidence, firm sustainability, and create a more robust financial ecosystem for economic growth.
Nur Diyana Mustapha, Suleiman Ibrahim Shelash Mohammad, Asokan Vasudevan, Nur Ilyana Ismarau Tajuddin, Aziyatul Izni Binti Mohd Rosli   +4 more
openaire   +1 more source

Audit committee and internal audit

, 2012
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.
Puat Nelson, Sherliza, Mat Yasin, Fatimah   +1 more
core  

Determinan Audit Fee Pada Badan Usaha Milik Negara Tahun 2022-2024

Disclosure
This study aims to examine the relationship between audit fees in Indonesian state-owned enterprises (SOEs), audit committee size, business complexity, company size, and public accounting firm size.
Yusrina Nirmalasari, Achmad Zaky
doaj   +1 more source

Disclosure da composição do comitê de auditoria: análise sob a ótica das características, diversidade e interligações [PDF]

, 2014
Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Contabilidade, Floríanópolis, 2014O objeto do presente estudo é o Comitê de Auditoria, cujo objetivo é identificar características e ...
Guzzo, Eder José
core  

Earnings management and audit adjustments: An empirical study of IBEX 35 constituents [PDF]

Doubts about the reliability of a company's qualitative financial disclosure increase market participant expectations from the auditor's report. The auditing process is supposed to serve as a monitoring device that reduces management incentives to ...
Oscar Elvira, Oriol Amat, Petya Platikanova   +2 more
core  

The Effect of Board Size, Independent Board and Audit Committee, on Firm Value

Journal of Social Growth and Development Studies
Increasingly fierce business competition requires companies to increase company value to attract investors. One way that can be taken is to strengthen the implementation of Good Corporate Governance (GCG), especially through the role of the size of the board of directors, independent board, and audit committee.
Deflora Rita Ngadin, Sri Lestary Yuli Prastyantini   +1 more
openaire   +1 more source

Audit committee characteristics, trust and audit quality: Evidence from Hong Kong

This thesis comprises of two parts. Part One of the thesis denotes an archival modelling study that evaluates the relationships between effective audit committee characteristics (size, independence, financial expertise, meeting frequency, directorship ...
Cheung, Kwok Yip
core   +1 more source