Results 181 to 190 of about 42,882 (204)

Audit Committee, Firm Size on Tax Avoidance: Profitability as a Mediator

Asian Journal of Economics, Business and Accounting
Aims: This study investigates tax avoidance strategies in Indonesia's property and real estate industry, considering firm size, profitability, and audit committee as variables. Study Design:  A quantitative study is used to collect data that can be measured in numbers and analysed statistically.
Putri, Octa Ramadina, Rochayatun, Sulis
openaire   +2 more sources

influence of profitability, company size, and the audit committee on earnings quality

JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
This study aims to provide an empirical explanation of the effect of profitability, company size and audit committee on earnings quality. This study uses quantitative descriptive research with secondary data in the form of annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sample
Annastasia Magdalena, Rahmiati Rahmiati, M. Ichsan Diarsyad   +2 more
openaire   +1 more source

The Effect of Company Size and Audit Committee on Sustainability Reporting

Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia, 2022
Niswah Baroroh, Digna Ardelia, Heri Yanto, Bestari Handayani   +3 more
openaire   +1 more source

THE INFLUENCE OF COMPANY SIZE, AUDIT COMMITTEE AND AUDIT OPINION ON AUDIT DELAY WITH THE REPUTATION OF THE PUBLIC ACCOUNTING FIRM (KAP) AS A MODERATION VARIABLE

Proceedings of Economics Business Innovation & Creativity
The research aims to determine the effect of company size, audit committee and audit opinion on audit delay with the reputation of the public accounting firm (KAP) as a moderating variable in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange (BEI) 2019-2023. This research uses descriptive analysis with a quantitative
Pertiwi, Murnia, Syamsuri, Syamsuri
openaire   +2 more sources

Audit firm size and firm profitability: the moderating roles of audit committee chair experience and overlap

Journal of Financial Reporting and Accounting
Purpose This paper aims to investigate the relationship between audit firm size and firm profitability in Jordan. It introduces the accounting and finance experience of the audit committee chair and the overlap of the audit committee chair as moderating variables to examine their influence on the relationship ...
Laith Alsheyab, Maha Shehadeh
openaire   +1 more source

Effect of profitability, audit committee, company size, activity, and board of directors on sustainability

Cogent Business and Management, 2022
Nawang Kalbuana, Supriatiningsih Supriatiningsih, Roy Budiharjo   +2 more
exaly  

The impact of longer audit committee chair tenure and board tenure on the level of sustainability disclosure: The moderating role of firm size

Business Strategy and Development, 2023
Ahmad Yuosef Alodat, Haitham Nobanee, Zalailah Salleh   +2 more
exaly  

Audit committee and financial reporting fraud: the moderating role of firm size

Journal of Financial Reporting and Accounting
Purpose The purpose of this study was to examine whether firm size moderates the relationship between audit committee (AC) characteristics and financial statements fraud (FFR) among listed firms in the East African Community (EAC). Design/methodology/approach This study analyzed a sample of 33 nonfinancial firms listed in the EAC member countries ...
Bethsheba Kwamboka, Peter Nderitu Githaiga, Peter Mwai Kinuthia   +2 more
openaire   +1 more source

The mediation effect of audit committee quality and internal audit function quality on the firm size–financial reporting quality nexus

Journal of Applied Accounting Research, 2023
John Slof, Khaldoon Albitar
exaly  

The impact of audit committee financial expertise on de facto use of IFRS: does external auditor’s size matter?

Corporate Governance (Bingley), 2020
Ahmed Atef Oussii
exaly