Results 31 to 40 of about 38,913 (266)

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

Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia

The Indonesian Journal of Accounting Research, 2022
This research aims to test and analyze the determinants of audit report lag. This research uses purposive sampling and includes commercial banking companies listed on the Indonesian Stock Exchange during 2017-2019.
Septiani Wulandari, Zuni Barokah
doaj   +1 more source

The influence of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderating variable

New Applied Studies in Management, Economics & Accounting, 2023
The purpose of this study is to determine the effect of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderation variable. This research belongs to the type of quantitative research. The data collection method in this study is by collecting financial statements of manufacturing companies in the ...
Umniyatul Izza, Fina, Arwani, Agus, Rahman, Arief   +2 more
openaire   +2 more sources

The influence of corporate governance and voluntary ethics disclosure on fraudulent financial reporting during the COVID-19 pandemic [PDF]

Banks and Bank Systems
Effective 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, Iis Ismawati, Dirvi Surya Abbas, Lili Sugeng Wiyantoro   +3 more
doaj   +1 more source

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, Davood Askarany, Ali Shirzad, Mahdi Faghani   +3 more
doaj   +1 more source

THE INFLUENCE OF COMPANY SIZE, KAP SIZE, AND AUDIT COMMITTEE, ON AUDIT FEE

International Journal of Economy, Education and Entrepreneurship (IJE3)
This research examines the impact of Company Size (UP), Public Accounting Firm Size (UK), and the Existence of an Audit Committee (KA) on Audit Fees in banking companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2019 period. By using the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach via ...
Muhsin Muhsin, Suryantini Suryantini, Sri Syabanita Elida   +2 more
openaire   +1 more source

PENGARUH INTERNAL PERUSAHAAN, EKSTERNAL AUDIT, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DI PERUSAHAAN GO PUBLIC DI INDONESIA

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, Ni Nyoman Alit Triani   +1 more
doaj   +1 more source

THE EFFECT OF COMPANY SIZE, AUDIT TENURE, AND AUDIT COMMITTEE ON AUDIT QUALITY

Jurnal Manajemen
This study aims to determine the simultaneous and partial effects on audit quality in Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange for the 2020–2023 Period consisting of factors such as company size, audit period, and audit committee.
Shelly Farida Tobing, Yuni Rachmawati, Rusmida Jun Hutabarat, Nurmaretha Afrianti   +3 more
openaire   +1 more source

The Influence of Audit Committee Characteristics on Firm Profitability in Ghana

The Indonesian Journal of Accounting Research
This study explored how audit committee characteristics—specifically independence, meeting frequency, size, and financial expertise—affect the profitability of companies listed on the Ghana Stock Exchange.
Alhassan Musah, Charles Ayaiga, Marshall Wellington Blay, Daniel Odei Okyere   +3 more
doaj   +1 more source

THE EFFECT OF CLIENT BUSINESS COMPLEXITY, AUDIT COMMITTEE SIZE, AND AUDITOR SPECIALIZATION ON AUDIT REPORT LAG

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