Results 11 to 20 of about 14,814 (266)
Acta Commercii, 2009 Purpose: The purpose of the study is to investigate and analyse the effective functioning of audit committees at the largest listed companies in South Africa.
Ben Marx
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مجلة الدراسات الاقتصادية والادارية, 2022 The study aimed to clarify the relationship between the functions of the audit committee and its role in improving the quality of accounting profits, and raising credit efficiency. And to achieve the objectives of the study, the SPSS program was used to
Prof. Sahar Nagy Khalaf
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PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA
Jurnal Dinamika Akuntansi, 2010 Tujuan dari penelitian ini untuk menguji hubungan antara perilaku-perilaku para komite audit (independency, financial expertise, activity, and time commitment) dan earnings management.
Sugeng Pamudji, Aprillya Trihartati
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Is audit committee expertise connected with increased readability of integrated reports: Evidence from EU companies [PDF]
Problems and Perspectives in Management, 2018 This study contributes to the recent “managerial ability” literature and analyses the impact of audit committees’ financial and sustainability expertise (i.e. combined and separately as individuals) on the readability of integrated reports. Analyses were
Patrick Velte
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A Study on Audit Committees' Oversight of Internal Control over Financial Reporting [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective As audit committees are expected to assess the design and implementation of internal controls, the challenge of supervising financial reporting controls has become more prominent.
Ali Ebrahimi Kordlar +2 more
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The relationship between the audit committee
Audit Financiar, 2016 Audit committees, governance type or otherwise, are a less common feature in EU Member States, where only few countries have extended audit committees or “governance” or similar such committees .
Emilia VASILE, Daniela MITRAN
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Jurnal Akuntansi, 2023 This study aims to determine the effect of Corporate Governance which is proxied by independent commissioners and audit committees, leverage on the integrity of financial statements.
Putri Ayu Nurhalizah +2 more
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Impact of audit committee characteristics on firm performance: Evidence from Bahrain [PDF]
Problems and Perspectives in Management, 2022 The purpose of this study is to analyze the relationship between different audit committee attributes and company performance in Bahrain. This paper investigates the impact of audit committee independence, size, and meeting frequency on company ...
Abdulla Al-Jalahma
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The Determinants of Internet Financial Disclosure: The Perspective of Malaysian Listed Companiesal
International Journal of Management Studies, 2011 This paper investigates whether Internet Financial Disclosure (IFD) can be explained by the elements of the company’s characteristics and dominant personalities in board committees. Ten variables have been tested using data collected from 194 Malaysian
Ali Saleh Alarussi +2 more
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Jurnal Akuntansi, 2019 This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression.
Fany -, Yie Ke Feliana
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