Results 21 to 30 of about 15,075 (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

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

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

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

Survival Outcomes and Complications Among Canadian Children With Retinoblastoma: A Population‐Based Report From CYP‐C

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Purpose Retinoblastoma (RB) is the most common pediatric ocular cancer, yet population‐based data on survival and risk factors remain limited. This study aimed to describe survival in a large national RB cohort and identify predictors of death and complications.
Samuel Sassine, Ofélie Trudeau‐Ferrin, Caroline Laverdière, Patrick Hamel, Rosanne Superstein, Bénédicte Koukoui, Carole Provost, Paul C. Nathan, Vijay Ramaswamy, Furqan Shaikh, Brenda Gallie, Ashwin Mallipatna, Stephanie Kletke, Helen Dimaras, Hallie Coltin   +14 more
wiley   +1 more source

‘They Need to Hear You Say It’: Healthcare Professionals’ Perspectives on Barriers and Enablers to End‐of‐Life Discussions With Adolescents and Young Adults With Cancer

Pediatric Blood &Cancer, EarlyView.
ABSTRACT End‐of‐life conversations with adolescents and young adults (AYAs) with cancer rarely occur without the guidance of healthcare professionals. As a part of the ‘Difficult Discussions’ study, focused on palliative care and advance care planning discussions with AYAs with cancer, we investigated the factors that healthcare professionals identify ...
Justine Lee, Holly Evans, Claire E. Wakefield, Antoinette Anazodo, Richard J. Cohn, Brittany C. McGill, Elizabeth A. Lobb, Lori Wiener, Madeleine L. Juhrmann, Ursula M. Sansom‐Daly   +9 more
wiley   +1 more source