Results 31 to 40 of about 36,779 (265)
The influence of corporate governance and voluntary ethics disclosure on fraudulent financial reporting during the COVID-19 pandemic [PDF]
Banks and Bank SystemsEffective governance is crucial in enhancing public and investor trust by ensuring that the financial statements issued by banks are accurate. This is achieved through the implementation of active anti-fraud measures in relation to voluntary ethical ...
Helmi Yazid +3 more
doaj +1 more source
Effect of Managerial Ownership, Company Size, and Audit Committee on CSR Disclosure
GOVERNORS, 2023 Corporate social responsibility is the responsibility to assess how much concern for the environment, the company must seriously and openly pay attention to the disclosure of social responsibility. This study aims to determine whether Managerial Ownership, Company Size and Audit Committee partially or simultaneously influence the Disclosure of ...
Alfina Agistiani +2 more
openaire +1 more source
Risk Management Committee, Company Complexity, Public Accounting Firm Size and Audit Fees
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, 2023 This study aims to empirically examine the relationship between the risk management committee, company complexity, and public accounting (PA) firm size and audit fees. This study uses panel data with a span of 9 years of observation. The sample for this research is a non-financial company registered on the Indonesian capital market in 2012-2020.
Agil Novriansa +4 more
openaire +2 more sources
Audit committee features and earnings management
Heliyon, 2023 Purpose: Past studies have investigated the relationship between audit committee features and earnings management and reported mixed and inconclusive results. Some studies have found a significant relationship, while others have not.
Farzaneh Nassir Zadeh +3 more
doaj +1 more source
Veteran Economics, Management & Accounting Review, 2023 This research is a quantitative study that aims to examine the effect of client business complexity, auditor Speialization, and audit committee size on Audit Report Lag. This study uses audited financial report data for energy sector companies listed on the Indonesia Stock Exchange (IDX) for 2018-2020. By using a purposive sampling technique, 75 sample
null Rizky Maulana, null Dewi Darmastuti
openaire +1 more source
El Muhasaba: Jurnal Akuntansi, 2014 Audit delay is the time difference between the date of the financial statements and independent auditor’s report. This study aims to identify and analyze whether the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm ...
Fauziah Wahyuning Tias +1 more
doaj +1 more source
The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality
Accounting Analysis Journal, 2020 The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of ...
Indah Kurniasih, Kiswanto Kiswanto
doaj +1 more source
Determinants Of Corporate Profit Management In Jakarta Islamic Index Mediated By Company Performance
JAS (Jurnal Akuntansi Syariah), 2023 Corporate earnings management is an essential issue in business entities. The fact reveals that users of financial statements are more focused on what is stated in the financial statements rather than how the profit process is obtained.
Emy Widyastuti, Anis Rimba Utami
doaj +1 more source
Indonesian Journal of Business Analytics, 2023 This research examines and assesses the connection between gender-diverse audit committees, the size of public accounting firms, and audit opinions on stock price mediated by audit report lag. The research topic explored energy companies listed on the Indonesian stock exchange (IDX).
Zalisman Rahmadan +4 more
openaire +1 more source
Accounting Profession Journal (APAJI), 2022 This study investigated the impact of audit committee effectiveness on financial reporting timeliness in the Nigerian insurance industry. The study employed secondary data for the years 2012 - 2020. Hypotheses were tested using the Ordinary Least Square
Abdulkadri Alabi +2 more
doaj +1 more source