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Beyond the Scalpel: Improving Operative Note Quality in Gabeet Specialized Hospital, Sudan. [PDF]
Ibrahim Algak AM +19 more
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AUDIT OPINION, COMPANY AGE, PUBLIC ACCOUNTING FIRM’S SIZE, AUDIT COMMITTEE AND AUDIT DELAY
International Journal of Management Studies and Social Science ResearchAudit 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
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Effects of Board Size, Board Committees Characteristics and Audit Quality on Audit Report Lags
European Proceedings of Social & Behavioural Sciences, 2016The 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 ...
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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
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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
Audit Committee, Firm Size on Tax Avoidance: Profitability as a Mediator
Asian Journal of Economics, Business and AccountingAims: 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
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Audit committee and financial reporting fraud: the moderating role of firm size
Journal of Financial Reporting and AccountingPurpose 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 +2 more
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