Results 271 to 280 of about 344,736 (309)

AUDIT OPINION, COMPANY AGE, PUBLIC ACCOUNTING FIRM’S SIZE, AUDIT COMMITTEE AND AUDIT DELAY

International Journal of Management Studies and Social Science Research
Audit 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
openaire   +1 more source

Effects of Board Size, Board Committees Characteristics and Audit Quality on Audit Report Lags

European Proceedings of Social & Behavioural Sciences, 2016
The 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 ...
openaire   +1 more source

The Effect of Audit Committee Characteristics, Audit Opinion, and Company Size on Financial Reporting Fraud

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
openaire   +1 more source

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