Results 21 to 30 of about 14,814 (266)

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, Ameneh Bazrafshan, Saher Aqel   +2 more
openaire   +2 more sources

Implementation of Public Sector Audit Committee Guidelines: A Case Study of the Ministry of Finance Audit Committee

Jurnal Ilmiah Akuntansi, 2023
   This study critically examines the implementation of public sector audit committee guidelines within the MoF Audit Committee. Employing a comprehensive case study approach, the research delves into primary documents and conducts structured and semi-
Novia Ramadhan, Lindawati Gani
doaj   +1 more source

Independent audit committee, risk management committee, and audit fees

Cogent Business & Management, 2019
This study aims to analyze the role of an independent audit committee on the relationship between the Risk Management Committee (RMC) and audit fees. We use 510 observations from 216 different companies indexed on the Indonesia Stock Exchange for 2014–2016. This study uses ordinary least square analysis to prove our hypotheses.
Dyah Ayu Larasati, Melinda Cahyaning Ratri, Mohammad Nasih, Iman Harymawan   +3 more
openaire   +4 more sources

Achieving SDGs: The Role of Independent Commissioners, Managerial Ownership, Audit Committees, and Profitability in the Manufacturing Industry [PDF]

SHS Web of Conferences
This research examines the influence of Independent Commissioners, Managerial Ownership, Audit Committees, and Profitability on the disclosure of Sustainable Development Goals (SDGs) in manufacturing companies in Indonesia.
Wahyuni Fitri, Nurmalasari, Ainy Rintan Nuzul, Rifandi Muhamad   +3 more
doaj   +1 more source

A Systematic Literature Review of the Role of Audit Committees in Local Government in Ghana

Journal of Accounting and Finance in Emerging Economies
Purpose: The study aimed to analyze the role of audit committees in local government through the review of existing literature. Eighty empirical studies, published in several relevant journals from 2000-2023 were analyzed in order to identify the role ...
Joseph Kwasi Agyemang, Cameron Modisane
doaj   +1 more source

Critical Analysis of Audit Committee Reporting in National Government Departments: The Case of South Africa

Central European Public Administration Review, 2015
The paper critically assesses audit committee reporting in South Africa’s national government departments (NGDs). During the review, it was established that, from the regulatory perspective, there were limited guidelines relating to the extent and ...
Tankiso Moloi
doaj   +1 more source

Audit Committee Impact on Corporate Profitability in Oman Companies: an Auditing and Management Accounting Perspective

Riset Akuntansi dan Keuangan Indonesia, 2020
This work investigates the impact of audit committees’ features as predictor variables of corporate profitability with a sample of firms belong to non-financial sector in Muscat Securities Market (MSM).
Tariq Tawfeeq Yousif Alabdullah, Essia Ries Ahmed   +1 more
doaj   +1 more source

Independent Corporate Governance Organs Activities and Tax Avoidance Activities: Evidence from Indonesia

Jurnal Akuntansi, 2020
This study aims to examine the effect of independent corporate governance organs activities (i.e. the level of busyness and political connections of independent corporate governance organs) on tax avoidance activities.
Oktavia .
doaj   +1 more source

Evaluation of a novel EHR sidecar application to display RA clinical outcomes during clinic visits: results of a stepped‐wedge cluster randomized pragmatic trial

Arthritis Care &Research, Accepted Article.
Objective We developed a novel EHR sidecar application to visualize key rheumatoid arthritis (RA) outcomes, including disease activity, physical function, and pain, via a patient‐facing graphical interface designed for use during outpatient visits (“RA PRO dashboard”).
Gabriela Schmajuk, Jing Li, Cathy Nasrallah, Cherish Wilson, Alicia Hamblin, Christine Hariz, Cammie Young, Stephen Shiboski, Emma Kersey, Mary Nakamura, Judith F. Ashouri, Mehrdad Matloubian, Andrew J. Gross, Jennifer Barton, Beth Berrean, Jonathan Prugh, Jinoos Yazdany   +16 more
wiley   +1 more source

Retractions in Rheumatology: Trends, Causes, and Implications for Research Integrity

Arthritis Care &Research, EarlyView.
Objective We aimed to describe the trends and main reasons for study retraction in rheumatology literature. Methods We reviewed the Retraction Watch database to identify retracted articles in rheumatology. We recorded the main study characteristics, authors’ countries, reasons for retraction, time from publication to retraction, and trends over time ...
Anna Maria Vettori, Michele Iudici
wiley   +1 more source