Results 31 to 40 of about 42,882 (204)

Corporate Governance Factors On Audit Report Lag

open access: yesJAS (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

The effect of board characteristics and audit committee characteristics on audit quality [PDF]

open access: yesManagement 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

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

open access: yesJASa (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

Analisis Determinan Audit Report Lag pada Perusahaan Perbankan di Indonesia

open access: yesAccounting 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

open access: yesMalaysian 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   +1 more
doaj   +1 more source

An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management [PDF]

open access: yesمطالعات 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   +2 more
doaj   +1 more source

The Effect of Leverage, Profitability and The Audit Committee on Audit Delay With Company Size as a Moderated Variables

open access: yesDinasti International Journal of Economics, Finance & Accounting, 2021
The purpose of this study is to analyze the influence of leverage, profitability and audit committee on audit delays in property and real estate building companies listed on the Indonesia Stock Exchange for the period 2014-2018. With 29 samples. The research methodology is by descriptive quantitative method by using panel data that combines time series
Corry Kristanti, Hadri Mulya
openaire   +1 more source

UK audit committees and the Revised Code [PDF]

open access: yes, 2012
Purpose - The audit committee is one of the most prominent board sub-committees, having a potentially important role to play in ensuring sound corporate governance.
Avison, Lynn, Cowton, Christopher J.
core   +1 more source

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

open access: yesپژوهش‌های 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

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

open access: yesKeberlanjutan, 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

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