Results 11 to 20 of about 344,736 (309)

Audit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2022
Sustainable growth involves a situation where growth is witnessed with no increase in assets, equity issuance and liabilities. An effective corporate governance mechanism, especially the audit committee, is needed to achieve an optimum sustainable growth
Taiwo Asaolu   +3 more
doaj   +1 more source

Comprehensive dataset for corporate governance in Oman: Data for a three-level quality assessment of corporate governance

open access: yesData 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
doaj   +1 more source

The Relationship between Audit Committee Attributes and Financial Reporting Quality among Manufacturing Firms in Kenya [PDF]

open access: yesInternational Journal of Management, Accounting and Economics, 2022
This study examines the relationship between Audit Committee Attributes and Changes in Financial Reporting Quality Among Manufacturing Firms in Kenya. Using a sample of publicly listed firms based on 2010-2018 data, our study finds that the expertise of ...
Edwin Sitienei
doaj   +1 more source

THE EFFECT OF COMPANY SIZE, PROFITABILITY, AUDIT COMMITTEE ON AUDIT DELAY WITH PUBLIC ACCOUNTING FIRM SIZE AS MODERATING VARIABLES

open access: yesHirarki : 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
openaire   +1 more source

The Effect of The Audit Committee, Company Size and Audit Tenure on Earnings Management

open access: yesEAJ (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
openaire   +1 more source

DAMPAK AUDIT COMMITTEE CHARACTERISTIC DAN FIRM CHARACTERISTIC TERHADAP MANAJEMEN LABA

open access: yesJurnal 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
doaj   +1 more source

The Effects of Characteristics of the Board of Commissioners and Audit Committee on the Level of Risk Disclosure in Financial Sector Service Companies in the Banking Sector Listed on the Indonesia Stock Exchange in the Period 2015-2017 [PDF]

open access: yes, 2019
The aim of this study is to examine the effects of the board of commissioners and audit committee characteristics such as the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the ...
Auliya, M. (Meiliani)   +1 more
core   +1 more source

Corporate Governance Factors On Audit Report Lag

open access: yesJAS (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
doaj   +1 more source

The effect of board characteristics and audit committee characteristics on audit quality [PDF]

open access: yesManagement 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
doaj   +1 more source

The impact of audit committee characteristics on audit fees; evidence from Ghana

open access: yesCogent 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
doaj   +1 more source

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