Results 11 to 20 of about 36,779 (265)
Data in Brief, 2020 This article describes a dataset on firm-level corporate governance (CG) mechanisms in the Sultanate of Oman. It incorporates, in cross-sectional time series (pooled panel) data, eleven variables: corporate governance quality, board of directors’ quality,
Saeed Rabea Baatwah +2 more
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Hirarki : Jurnal Ilmiah Manajemen dan Bisnis, 2021 This study aims to determine the effect of firm size, profitability, audit committee on audit delay with public accounting firms as moderation in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling with the number of samples used as many as 25 companies with an ...
Nadira Reskika, null Ickhsanto Wahyudi
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The Effect of The Audit Committee, Company Size and Audit Tenure on Earnings Management
EAJ (Economic and Accounting Journal), 2023 This study aims to empirically test and empirically prove audit committees' effectiveness, firm size, and tenure audits on earnings management. The population in this study are companies in the goods and consumption industry sector listed on the Indonesia Stock Exchange. The sample selection method in this study used a purposive sampling method.
Satiman Satiman, Kota Novia
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DAMPAK AUDIT COMMITTEE CHARACTERISTIC DAN FIRM CHARACTERISTIC TERHADAP MANAJEMEN LABA
Jurnal Benefita, 2018 The purpose of this research was to analyze the impact of audit committee characteristic and firm characteristic on earning management. The dependent variable in this research was audit committee size, audit committee independence, audit committee ...
Edi Edi, Michell Michell
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Corporate Governance Factors On Audit Report Lag
JAS (Jurnal Akuntansi Syariah), 2023 This research aims to determine the effect of committee size, committee meetings, audits, the proportion of independent commissioners, the board size, and company size on audit report lag.
Destin Alfianika Maharani +1 more
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The impact of audit committee characteristics on audit fees; evidence from Ghana
Cogent Business & Management, 2022 The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee ...
Millicent Selase Afenya +3 more
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The effect of board characteristics and audit committee characteristics on audit quality [PDF]
Management Science Letters, 2019 The issues of audit quality and audit committee have received huge consideration from the auditing profession, the general public population and the government controllers particularly after the prominent corporate outrages in firms like Enron, Global ...
Dheyaa Zamil Khudhair +2 more
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Analisis Determinan Audit Report Lag pada Perusahaan Perbankan di Indonesia
Accounting and Management Journal, 2023 This study aims to examine the effect of company size, profitability, and audit committee characteristics as indicated by audit committee size, independent audit committee, and the frequency of audit committee meetings on audit report lag in Indonesian ...
Yohanes Mario Pratama
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JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 2023 Audit delay is the number of days needed by the auditor to complete the audit work, measured from the end of the financial year until the issuance of the audited financial report. Timeliness means having information available to make decisions before it loses its capacity to influence decisions.
Ruri Octari Dinata +2 more
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An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management [PDF]
مطالعات تجربی حسابداری مالی, 2015 The novelty and mandatory rules about establishing of the auditcommittee in Iranian listed companies as one of the important part ofcorporate governance are controversial subject.
Hossien Fakhari +2 more
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