Results 21 to 30 of about 344,736 (309)

Corporate Governance and Internet Financial Reporting in Indonesia (an Empirical Study on Indonesian Manufacturing Companies) [PDF]

, 2016
This study aims to investigate the effects of the corporate governance and ownership structure on the internet financial reporting in manufacturing companies in Indonesia. The variables used are internet financial reporting, board of director competence,
Djamhuri, A. (Ali), hezadeen, A. H. (Abeir), Widya, Y. (Yeney)   +2 more
core   +1 more source

The Effect of Political Connections, Leverage, Audit Committee Gender, and Company Size on Audit Delay

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, Sultan Muhammad Dhava, Hilda Salman Said   +2 more
openaire   +1 more source

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, Javad Mohammadi, Mohsen Hasannataj Kordi   +2 more
doaj   +1 more source

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
doaj   +1 more source

Audit Committee Effectiveness Among Malaysian Listed Companies

Malaysian Management Journal, 2020
This study investigates further the previous paper by Shamsul Nahar and Al-Murisi (1997) by examining the interactive effects of the variables in that paper and introducing other variables associated with corporate governance and political costs.
Shamsul Nahar Abdullah, Ku Nor Izah Ku Ismail   +1 more
doaj   +1 more source

Audit Committee Effectiveness in Family & Non Family Firms Listed in Tehran Stock Exchange [PDF]

پژوهش‌های تجربی حسابداری, 2021
The Different ownership structure and remarkable increase of family-owned firms in recent years, necessitate doing numerous studies. Therefore, this study investigates effectiveness of audit committee in these types of firms compared to other firms.
Seddighi Roohollah, mahdi mahannejad
doaj   +1 more source

The Effect OF Audit Committee Characteristics ( Committee Size , Committee Independence , Committee Gender Diversity ,Committee Frequency Of Meetings On Jordanian Firm Performance TQ

IJRDO - Journal of Business Management, 2021
This paper seeks to investigate the effect of audit committee characteristics on the company’s performance. The sample consists of 198 non-financial companies listed on the Amman Stock Exchange (ASE) over the period 2010-2020. The results of the study show that the audit committee size, independence and gender diversity have a significant positive ...
Ahmad Rajab Jwailes, Rasha Hamada
openaire   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia)

Keberlanjutan, 2016
This research aims to determine the effect of characteristic of audit committee consists of independence, competence, frequency of meeting, the size of the audit committee, tenure of audit committe, and multiple directorship of audit committee on the ...
Sukarno Sukarno
doaj   +1 more source

Investigating the Effects of Audit Committee Quality on Cash Holdings Level [PDF]

مجله دانش حسابداری, 2017
This study aimed to investigate the relationship between audit committee quality and cash holdings level. In this study, the ratio of Ozkan and Ozkan (2004) was used for measuring cash holdings, and the suggested variables of Pearson and Rohana (2014 ...
Zohreh Hajiha, Hossein Rajabdorri
doaj   +1 more source

Effect of Liquidity, Leverage, Company Size, Audit Committee on Financial Distress

JOURNAL INTELEKTUAL, 2023
Introduction/Objectives: This paper discusses the effect of liquidity, leverage, company size, and audit committee on financial distress in the hospitality, restaurant and tourism sectors. This research is important to understand the factors that influence a company's potential financial distress.
Ickhsanto Wahyudi, null Mahroji, null Hanifah   +2 more
openaire   +1 more source