Results 111 to 120 of about 42,882 (204)

Responding to the Revised Code on corporate governance: UK audit committees

Purpose: The audit committee is one of the most prominent sub-committees of the board of directors, having a potentially important role to play in ensuring sound corporate governance.
Avison, Lynn, Cowton, Christopher J.
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Do Independent Commissioners, Board Size, and Audit Committees Matter for ROA?

Jurnal Ilmiah Akuntansi Kesatuan
This study examines the effects of independent commissioners, board of directors, and audit committee on financial performance, proxied by return on assets (ROA), among manufacturing firms in the basic & chemical subsector listed on the Indonesia Stock Exchange during 2019–2023.
Sutarti Sutarti, Lisa Silvia, Bambang Pamungkas   +2 more
openaire   +1 more source

Can an effective audit committee help to mitigate earnings management in Chinese firms listed in Hong Kong?

, 2009
This paper attempts to determine whether the adoption of recommended corporate governance practices by Chinese firms is associated with less earnings management proxied by abnormal accruals.
Hutchinson, M., Percy, M., Lin, P.
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AUDIT COMMITTEE, COMPANY SIZE AND IMPLEMENTING OF INTERNAL AUDIT

Audit Committee Chair Internal Overlap is the dual position of the Audit Committee which is more than one board committee in one company, Audit Committee Chair External Overlap is the dual position of the Audit Committee who holds the position of ...
Icih, Icih, Antika, Ajeng Rindi, Sugiharto, Bambang Rahma, Johari, Norhanizah   +3 more
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Corporate Governance Mechanism and Corporate Social Responsibility Disclosure: Evidence from Emerging Market

Jurnal Akuntansi dan Auditing Indonesia
This research aims to examine the influence of the board of directors and the audit committee on Corporate Social Responsibility (CSR) disclosure. The board of directors is proxied by board size, board meeting frequency, and board gender diversity ...
Peni Nugraheni, Annisa Balqis Budhiani, Nurul Nazlia Jamil   +2 more
doaj  

AUDIT FIRM REPUTATION, AUDITOR SWITCHES, AND CLIENT STOCK PRICE REACTIONS: THE ANDERSEN EXPERIENCE [PDF]

The financial scandal surrounding the collapse of Enron caused erosion in the reputation of its auditor, Andersen, leading to concerns about Andersen’s ability to continue in existence and ultimately its demise. In this paper we investigate the timing of
Sharad Asthana, Steven Balsam, Jagan Krishnan   +2 more
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The Determinants of Voluntary Audit Committee Formation and Audit Committee Quality in Taiwan Listed Companies

, 2017
本文以 2007 年至 2010 年在臺灣證券交易所及櫃檯買賣中心交易之上市櫃公 司為研究樣本，探討公司自願設置審計委員會以及審計委員會品質之決定因素。本 文衡量審計委員會品質的方式係建構一項包括審計委員會規模、成員具備會計或財 務專長之人數、公司治理專長、出席狀況、開會次數及召集人是否具備會計或財務 專長等六個指標的綜合性指標。實證結果發現，整體而言，董監事持股比率愈低、 董事會規模愈大、董事長未兼任總經理、經營績效愈佳、在海外發行有價證券、未 具官股性質及屬電子業的公司，愈可能自願設置審計委員會 ...
李建然;廖秀梅;蔡佳育
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The provision on non-audit services by auditors: Let the market evolve and decide [PDF]

The provision of non-audit services by auditors to their audit clients reduces total costs, increases technical competence and motivates more intense competition.
Benito Arruñada
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Effect of The Size of Audit Committee on Internal Audit Effectiveness in Kericho and Nyandarua County Governments in Kenya

International Journal of Academic Research in Business and Social Sciences, 2022
Momanyi Machini Henry, Nyaberi Duncan, Mugo Robert   +2 more
openaire   +1 more source

Audit Committee Size, Experience and Firm Financial Performance. Evidence Nairobi Securities Exchange, Kenya

, 2016
The purpose of this paper was to establishing the effect of audit committee size and experience on firm performance among listed firms in Nairobi securities exchange, Kenya.. The study is informed by agency theory and institutional theory.
Rono, Lucy, Kipkoech, Samoei Richard
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