Results 21 to 30 of about 15,510 (264)

Efektivitas Komite Audit Dan Kualitas Audit Terhadap Earnings Management Pada Perusahaan Terdaftar Di BEI

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
doaj   +1 more source

Corporate Governance, Leverage, dan Integritas Laporan Keuangan pada Perusahaan Badan Usaha Milik Negara

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, Lia Uzliawati, Roza Mulyadi   +2 more
doaj   +1 more source

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, Atena Khazen, Ali Mahmoudi   +2 more
doaj   +1 more source

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
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

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

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

The Influence of Audit Committee Activities, Audit Committee Independence, Audit Committee Competence, and Female Audit Committee Members on Audit Quality in Palm Oil Companies

International Journal of Research in Social Science and Humanities
This study aims to analyze the effect of audit committee activities on audit quality, analyze the effect of audit committee independence on audit quality, analyze the effect of audit committee competence on audit quality, and analyzethe effect of female audit committees on audit quality.
David Lumban Gaol, Edi Subiyantoro, Prihat Assih   +2 more
openaire   +2 more sources

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