Results 71 to 80 of about 42,882 (204)

The Relationship Between Governance Practices, Audit Quality and Earnings Management: UK Evidence [PDF]

, 2011
This thesis examines two empirical studies. Firstly, it examines the relationship between corporate governance characteristics (relating to the size, composition of independent members, financial expertise and meeting frequency of boards of directors and
BASIRUDDIN, ROHAIDA
core  

Public sector internal audit [PDF]

, 2012
This guide is intended to assist public sector organisations to identify, and apply, better practice principles and practices that are tailored to particular circumstances.

core  

THE EFFECTIVENESS OF CORPORATE GOVERNANCE AND EXTERNAL AUDIT ON CONSTRAINING EARNINGS MANAGEMENT PRACTICE IN THE UK [PDF]

, 2010
Agency theory predicts that corporate governance and external audit enhance the convergence of interests between shareholders and managers. The primary objective of this thesis is to investigate the effect of corporate governance and external audit on ...
HABBASH, MURYA
core  

Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [PDF]

پژوهش‌های تجربی حسابداری, 2017
Audit committee, as one of the main mechanisms of corporate governance, is obliged to examine the initial auditing program and interaction with external auditors in the process of financial reporting.
Mahmood Lari Dasht Bayaz, جواد اورادی   +1 more
doaj   +1 more source

The Effect of Audit Committee, Profitability, Company Size, and Leverage on Audit Report Lag

Journal Research of Social Science, Economics, and Management
This study examines the factors influencing audit report lag in the transportation and logistics sector, addressing the persistent problem of delayed financial reporting that undermines market transparency and investor confidence. The research problem stems from the significant number of companies listed on the Indonesia Stock Exchange (IDX) that ...
Dwi Wrensiska, Menik Indrati
openaire   +1 more source

Audit exemption and the demand for voluntary audit: A comparative study of the UK and Denmark [PDF]

, 2010
This is the accepted version of the following article: Collis, J. (2010), Audit Exemption and the Demand for Voluntary Audit: A Comparative Study of the UK and Denmark.
Collis, J
core   +1 more source

The Moderating Role of Company Size on Audit Committee Relations and Tax Avoidance

Educoretax, 2023
This research aims to examine the influence of the audit committee on tax avoidance with company size as a moderating variable. The population in this research are mining companies registered in Indonesia for the period 2016 - 2019. This research uses a quantitative approach based on the philosophy of positivism. The data in this research is panel data
Nora Hilmia Primasari, Siti Mutmainah
openaire   +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

The role of audit committee attributes in corporate sustainability reporting [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2020
The objective of this study was to Investigating the role of audit committee attributes in corporate sustainability reporting. The present study is an applied research and its method is causal-post-event.
Leila Zamani, Samad Borzoian, Saeid Minaei   +2 more
doaj  

Influence of Audit Committee, Debt to Equity Ratio, Firm Size, and Audit Tenure on Audit Delay

International Journal of Community Service & Engagement
This study examines the effect of audit committee, debt to equity ratio (DER), firm size, and audit tenure on audit delay in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2016-2023. The research sample consisted of 11 companies that met specific criteria, with data analyzed using descriptive tests, normality tests ...
Vina Octaviani, Diah Febriyanti
openaire   +1 more source