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PENGARUH UKURAN KOMITE AUDIT, FREKUENSI RAPAT KOMITE AUDIT DAN CHIEF EXECUTIVE OFFICER (CEO) GENDER TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN [PDF]

Jambi Accounting Review (JAR), 2023
Penelitian ini bertujuan untuk memberikan bukti secara empiris pengaruh ukuran komite audit, frekuensi rapat komite audit, dan Chief Executive Officer (CEO) Gender terhadap ketepatan waktu pelaporan keuangan secara parsial dan simultan. Penelitian ini merupakan penelitian kuantitatif.
Farhan, Muhammad, Mansur, Fitrini, Erwati, Misni   +2 more
core   +6 more sources

Chief Executive Officer (CEO) Narcissism and Risk of Financial Reporting Fraud with Placing Emphasis on the Roles of Auditors and Audit Committees [PDF]

مجله دانش حسابداری, 2021
Objectives: In neoclassic economy, it is assumed that decision-makers behave intellectually and always pursue the maximization of their own favorability, but results of several investigations show that in order to find answers to financial questions, we ...
Mosa Bozorgasl, Isaac Behshour, Fereshteh Ahmadi Pak   +2 more
doaj   +4 more sources

Does Internal Audit Quality Improve Firm Performance? The Moderating Effect of Chief Audit Executive Gender

Information Management and Business Review, 2023
This study aims to investigate the association between the quality of the Internal Audit Function (IAF) and firm performance and to examine whether the gender of the Chief Audit Executive (CAE) affects this relationship. Based on a sample of 75 Tunisian-listed companies from 2015 to 2019, the authors use GLS regression methods to analyze the data.
Hella Dellai
semanticscholar   +4 more sources

Do Chief Audit Executives Able to Influence Real Earnings Management Practices? Evidence from Indonesia

Accounting Analysis Journal, 2023
Purpose : This study aims to investigate the relationship between financial expertise and tenure of the Chief Audit Executive [CAE] on real earnings management [REM] practices Method : This study uses a sample of 797 observations from companies in the manufacturing sector in Indonesia during the period 2012 – 2019.
Taufiq Taufiq
semanticscholar   +4 more sources

Chief Executive Officer Characteristics, Internal Control Quality and Audit Fees

Journal of Economics and Law
As an important position among corporate executives, CEO is mainly responsible for the daily business activities and has a profound impact on the development of enterprises. We investigate the relationship between CEO characteristics and audit fees in China.
Xin Xie, Xiaoying Wu
semanticscholar   +3 more sources

PENGARUH GENDER CHIEF EXECUTIVE OFFICER (CEO), FINANCIAL EXPERTISE CEO, GENDER KOMITE AUDIT, FINANCIAL EXPERTISE KOMITE AUDIT DAN UKURAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2020
This research examines the impact of chief executive officer (CEO) gender, CEO financial expertise, audit committee gender, audit committee financial expertise, and audit committee size on audit delay. The population in this research are the manufacturing companies listed in Indonesia Stock Exchange for period of 2015-2017. The samples in this research
Nurlisa Afriliana, Nita Erika Ariani
semanticscholar   +4 more sources

Audit Quality Between Auditor Attributes and Chief Executive Officer Duality [PDF]

Global Journal of Economic and Finance Research
This study aims to test audit tenure, audit fees, audit effort, and CEO duality in non-financial companies on audit quality. The population in this study was non-financial companies that went public as many as 617 companies during the period 2017 to 2020 using purposive sampling, a sample of 176 non-financial companies listed on the Indonesia Stock ...
Wiwi Idawati, Serli Eka Agtiano, Seni Marlina   +2 more
semanticscholar   +3 more sources

The Impact of Audit Committees and Chief Executive Officer Characteristics on Real Earnings Management

Journal of Management and Business Environment (JMBE)
Earnings management is an opportunistic behavior influenced by many factors. However, previous studies have not extensively investigated the impact of audit committee mechanisms and Chief Executive Officer (CEO) characteristics on real earnings management.
Stanley Sanders, Bernadia Linggar Yekti Nugraheni   +1 more
semanticscholar   +3 more sources

The involvement of internal audit in environmental, social, and governance practices and risks: Stakeholders' salience and insights from audit committees and chief executive officers

International Journal of Auditing, 2023
We conducted 31 interviews with audit committee (AC) members, chief executive officers (CEOs), and chief audit executives (CAEs) to investigate the role of the internal audit function (IAF) in environmental, social, and governance (ESG) processes and related risks.
Romina Rakipi, Giuseppe D'Onza
semanticscholar   +3 more sources

Do Chief Audit Executives Affect the Relationship Between Earnings Management and Firm Risk?

Jurnal Ekonomi dan Bisnis Jagaditha
This study aims to obtain empirical evidence on the effect of real earnings management (REM) on firm risk. Furthermore, this study also examines the effect of Chief Audit Executive (CAE) tenure in weakening the positive relationship between real earnings management and firm risk.
Paulina Sutrisno, Cleophila Michaela Grace Thalia Soegijanto   +1 more
semanticscholar   +3 more sources