Results 171 to 180 of about 42,882 (204)

Reimagining the Biopsychosocial Model: Transdiagnostic Factors to Precision Psychiatry. [PDF]

open access: yesBiol Psychiatry Glob Open Sci
Nikolic M   +14 more
europepmc   +1 more source

The effect of audit committee shareholding, financial expertise and size on interim financial disclosures

Accounting and Business Research, 2005
Abstract In recent years, corporate failures and accounting irregularities have led to concerns about the effectiveness of audit committees in the financial reporting process. In response, corporate governance committees in different countries have made specific recommendations designed to enhance the role of the audit committee in executing its ...
Mangena, Musa, Pike, Richard H.
openaire   +2 more sources

AUDIT OPINION, COMPANY AGE, PUBLIC ACCOUNTING FIRM’S SIZE, AUDIT COMMITTEE AND AUDIT DELAY

International Journal of Management Studies and Social Science Research
Audit delay is the time required for the auditor to complete the process of examining the financial statements of a business entity. This time is calculated from the final day of the company's financial recording period to the date stated in the independent audit report.
Rishanda Nur Auliya   +1 more
openaire   +1 more source

The Effect of Audit Committee Characteristics, Audit Opinion, and Company Size on Financial Reporting Fraud

Finance and Sustainability
The aim of this research is to determine the effect of audit committee independence, audit committee financial expertise, audit committee work meetings, audit opinion and company size on fraudulent financial reporting. The research method uses quantitative methods.
Iskandar Haekal   +2 more
openaire   +1 more source

Effects of Board Size, Board Committees Characteristics and Audit Quality on Audit Report Lags

European Proceedings of Social & Behavioural Sciences, 2016
The paper examines the effects of board size, audit committee characteristics and audit quality on audit report lag (ARL) of listed banks in Nigeria. Using a sample of 14 banks, the study covers a five year period from 2008 to 2012. The findings of the study based on robust OLS model reveals that audit quality represented by the Big 4 firms has a ...
openaire   +1 more source

The Effects of Audit Committee Size andIndependence on the Diversification

Korean Accounting Information Association
[Purpose]The purpose of this study is to analyze the systematic relationship between audit committees and business diversification. Specifically, we examine whether audit committee attributes have differential effects on the level of business diversification.
openaire   +1 more source

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