Results 11 to 20 of about 38,913 (266)
Cogent Business & Management, 2022 The study examines the association between audit committee characteristics, namely audit committee independence, audit committee financial expertise, audit committee gender diversity, size of audit committee and frequency of audit committee meeting, and ...
Hong Hanh Ha
doaj +1 more source
Research in Management and Accounting, 2021 This study analyzes the effect of female directors, managerial ownership, female audit committee, audit committee size, independent commissioners, board size on earnings management in Indonesian Non-Financial Firms.
Erick Teofilus Gunawan +3 more
doaj +1 more source
Audit committee characteristics and audit report lag: evidence from the Iran [PDF]
Big Data and Computing Visions, 2022 The purpose of this research was to empirically examine the effect of independence, size, expertise, and gender of the audit committee on audit report lag in firms listed on the Tehran Stock Exchange (TSE). Using unique data from Iran for a 5-year period
Mehdi Maranjory +1 more
doaj +1 more source
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
doaj +1 more source
The Relationship between Audit Committee Attributes and Financial Reporting Quality among Manufacturing Firms in Kenya [PDF]
International 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
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
openaire +1 more source
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
doaj +1 more source
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
openaire +1 more source
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
doaj +1 more source
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
doaj +1 more source