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Oversight of bank risk-taking by audit committees and Sharia committees: conventional vs Islamic banks [PDF]
Heliyon, 2021 By utilizing the Fixed effect and GMM estimators for a sample of 57 Islamic banks and 102 conventional banks from 10 countries for the period 2002–2018, we examine the effect of the audit committees' and Sharia committees' effectiveness on the bank risk ...
Quang Khai Nguyen
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The Effects of Enterprise Risk Management (ERM) and Audit Committee Characteristics on the Firms’ Reputation [PDF]
پژوهشهای تجربی حسابداری, 2021 Enterprise risk management (ERM) represents a radical Paradigm shift from the traditional risk management systems to a holistic risk management. According to the theoretical framework, ERM may have effects on efficiency of audit committees and reputation
said rasoul hosayni +3 more
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Factors Affecting the Number of Audit Committees Meetings [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: The Audit Committee, as one of the corporate governance oversight committees in listed companies, has become a very important factor in the financial reporting process to increase the credibility of financial reports.
Ebrahim Abbasi +2 more
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Do Audit Committees Have Capacity to Monitor Management: The Case of Serbia [PDF]
Management and Economics Review, 2019 In this paper we examine audit committees composition and work in companies in Serbia. Audit committees are seen as integral part of the modern system of corporate governance worldwide which role is even reinforced with new EU Auditing Directive ...
Savka VUČKOVIĆ-MILUTINOVIĆ
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Modeling the Auditing Committees Effectiveness based on grounded theory [PDF]
فصلنامه بورس اوراق بهادار, 2022 Audit committees are considered as one of the effective tools to improve financial reporting and greater transparency in information and financial reporting of companies. An effective audit committee is considered as a determining factor in the governing
azita jahanshad +3 more
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Factors of audit committee independence: An empirical study from an emerging economy
Cogent Business & Management, 2021 This study aims to examine the factors affecting the independence of audit committees (ACs) in the nonfinancial sector of Bangladesh. It is a quantitative study on 109 Dhaka Stock Exchange (DSE) listed nonfinancial firms from the year 2013 to 2017 ...
Md. Hossain Ali, Mohammad Rajon Meah
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The Directions of the Work of an Audit Committee in the Local Governments Which Are the Entities of Public Interest [PDF]
Problemy Zarządzania, 2018 Since the second half of the year 2017, new requirements for the appointment and functioning of the audit committees have applied also to the local government unit (JST). The author looks into the statutory prerequisites for the establishment of an audit
dr Mirosław Czekaj
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Adequacy of audit committees: A study of deposit banks in Turkey
Borsa Istanbul Review, 2018 The purpose of this study is to investigate the adequacy of the audit committees in Turkish Banking Sector. Considering national and international legislation, and best practices, audit committees' adequacy involves the issues regarding committees and ...
Mustafa Tevfik Kartal +2 more
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Malaysian Management Journal, 2020 This paper investigates the determinants of internet environmental disclosure (IED) amongst Malaysian listed companies. Ten variables have been tested using data collected from 170 Malaysian listed company websites, namely, dominant personalities in the ...
Ali Saleh Alarussi +1 more
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Jurnal Riset Akuntansi Kontemporer, 2021 This study aims to analyze audit quality, audit committees, institutional ownership and independent director on earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The sampling method use purposive sampling
Ni Putu Desy Cristiana Yanthi +2 more
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