Effects of Audit Committee Size and Head on Audit Quality of Listed Consumer-Goods Firms in Nigeria
This study examines the effects of audit committees on audit quality of listed consumergoods companies in Nigeria over the period 2006–2016 using longitudinal research design. The population of the study is the twenty-three listed consumer-goods companies with the Nigerian Stock Exchange as at 31st December, 2016.
Salawu Mohammed Omotosho +2 more
openaire +1 more source
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
Dynamics of Audit Quality: Behavioural Approach and Governance Framework: UK Evidence [PDF]
The research objective is to study and analyse different factors potentially involved in influencing the measuring of auditor behaviour and audit quality that would lead to auditorsꞌ failure. It covers areas related to auditing, accounting, and corporate
NEHME, RABIH
core
Audit Committee, Board, and Audit Report Lag
Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not ...
Miqdad, Muhammad +2 more
core +1 more source
The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements [PDF]
This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study.
Kuncoro, Adris, Suryandari, Dhini
core +1 more source
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
Effect of Managerial Ownership, Company Size, and Audit Committee on CSR Disclosure
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
Audit Committee Characteristics And Quality Of Unaudited Financial Accounts [HF5667.15. S132 2007 f rb]. [PDF]
Pelaporan kewangan digunakan di dalam proses membuat keputusan ekonomi. Dengan itu, adalah perlu bagi pelaporan kewangan menyediakan maklumat kewangan yang benar.
Saidin, Saidatunur Fauzi
core
The Influence Of Audit Committee Characteristics And Audit Firm Size On The Restatement Of The Financial Statements [PDF]
This studys objective is to look at the impact of audit committee characteristics and the size of the audit firm on the restatement of financial statements of financial sector companies listed on the Indonesia Stock Exchange for the period of 2016 to ...
SUARDI, HANSEN TIENDRY +2 more
core
Do Internal Auditor and Audit Committee Have Impact on Audit Report Lag for Mining Industry?
The purpose of this study is to examine the effect of the Internal Auditor and Audit Committee on Audit Report Lag (ARL) and the moderating effect of Company Size on the relationship between the Internal Auditor and the Audit Committee on ARL.
Helisa Noviarty +2 more
doaj +1 more source

