Results 11 to 20 of about 15,510 (264)
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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Jurnal Akuntansi dan Perpajakan, 2022 The research formulation is how the audit committee, audit committee independence, audit tenure and profitability affect audit report lag in companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This study aims to analyze the effect of the audit committee, audit committee independence, audit tenure and profitability on audit report lag ...
Afifah Megarani +2 more
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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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Audit committee effectiveness: A synthesis of the audit committee literature
Corporate Board role duties and composition, 2012 The purpose of this paper is to add a meaningful critique to the existing audit committee (AC) literature by providing (i) a critical analysis of the AC literature grounded on agency theory; (ii) a discussion of the emerging new theories of AC, which investigate the people serving on and working with ACs, and (iii) a description of the relationship ...
Julia Wu, Ahsan Habib, Sidney Weil
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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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AUDIT COMMITTEE AND REGULATORY SCRUTINY
Revista de Administração de Empresas, 2022 ABSTRACT This paper examines the relationship between audit committee characteristics and regulatory scrutiny. Comment letters issued by the Securities and Exchange Organization of Iran were used to measure regulatory scrutiny. Empirical results show that audit committee financial expertise increases (decreases) regulatory scrutiny when audit committee
Reza Hesarzadeh +2 more
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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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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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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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