Results 81 to 90 of about 42,882 (204)
An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: Thewaveofscandalsandcollapsesoflargefinancialinstitutions and firms in the world leads to create new corporate governance rules, and one of the most important ones is the necessity of an audit committee in the corporate governance structure ...
Ghodratolla Barzegar +2 more
doaj +1 more source
Auditor independence, audit committee quality and internal control weaknesses [PDF]
In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
core
Jurnal Akuntansi & Auditing IndonesiaThis study aims to determine the effects of audit committees, audit quality, and company size on Corporate Social Responsibility (CSR) disclosure. The research population comprises ASEAN companies in the energy sector listed in Osiris between 2022 and 2023. Purposive sampling was used, resulting in 66 sample companies.
Rahayu, Yurik Prastika, Yendrawati, Reni
openaire +2 more sources
The Impact of Audit Committe Characteristics on Audit Quality
Jurnal Akuntansi, 2019 This research was conducted to investigate the effect of audit committee characteristics on audit quality. The characteristics of the audit committee used in this study are the number of audit committees, number of audit committee meetings, audit ...
Paradisa Sukma, Yustrida Bernawati
doaj +1 more source
Effects of Internal Audit Committee Size on Profitability [PDF]
International Journal of Academic Research in Business and Social Sciences, 2020 Isaac Ofoeda +3 more
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Audit committee characteristics and market value of deposit money banks in Nigeria
Вісник Харківського національного університету імені В.Н. Каразіна: Серія Міжнародні відносини, економіка, країнознавство, туризмThe study looked at how Nigerian market value deposit money banks were affected by audit committee features. Data were collected from the financial statements of listed DMBs in Nigeria during an eleven-year period, from 2011 to 2022, using an expo-facto ...
Aduwo Olola Olayeye
doaj +1 more source
Board structure and supplementary commentary on the primary financial statements [PDF]
, 2014 Purpose: This research investigates the relationship between the extent and focus of supplementary narrative commentary (SNC) on amounts reported in the primary financial statements and board structure variables.
Mangena, Musa +5 more
core +1 more source
Does Quality of Audit Committee Enhance Audit Quality?
, 2023 Purpose: This study investigates whether quality of audit committee affects audit quality of Korean listed firms using panel data during the period 2008 to 2018.
Yohan An, An, Yohan
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Journal of Management, Economic, and AccountingThe purpose of this study is to determine the influence of the Audit Committee, Public Accounting Firm Reputation, Company Size, and Profitability on Audit Delay. An empirical study of property and real estate sub-sector service companies listed on the Indonesia Stock Exchange in 2023-2024, both partially and simultaneously.
Ria Wulanda Safutri +2 more
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Audit committee attributes and audit quality: a benchmark analysis
Business: Theory and Practice, 2018 This study examined audit committee attributes and audit quality with emphasis on the specific requirements of the 2011 SEC code. The study applied the deductive approach via the expost facto research design and the Binary probit regression model in ...
Osariemen Asiriuwa +3 more
doaj +1 more source