Results 11 to 20 of about 216,819 (331)

A Comparative Study of the Factors Affecting the Audit Fees of Financial Statements from the Perspective of Independent Auditors and Chief Executive Officers

SSRN Electronic Journal, 2020
This article examines the similarities and differences between the factors affecting the audit fee of financial statements from the standpoint of independent auditors working in audit firms (managers and senior managers) as well as members of the board of directors, managers and financial assistants of the owners.
Hadi Rashedi
semanticscholar   +3 more sources

TINGKAT KESIBUKAN CHIEF EXECUTIVE OFFICER (CEO) DALAM MENINGKATKAN NILAI PERUSAHAAN: EFEK MODERASI KUALITAS AUDIT

MANAJEMEN DEWANTARA
This study aims to examine how the level of Chief Executive Officer (CEO) busyness influences the creation of corporate value mediated by Audit Quality. This study was conducted to examine the influence of the Chief Executive Officer's (CEO) busyness on corporate value creation, mediated by audit quality.
Bramastyasa Gilang Pradata Mas Oet, null Riskin Hidayat   +1 more
semanticscholar   +3 more sources

Relational contracting theory and internal audit: Chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity [PDF]

International Journal of Auditing, 2023
Using the lens of relational contracting, we examine internal auditors' efforts in building a relationship of trust with management within the context of operational audits. We gain insights into the day‐to‐day practices of internal auditors by interviewing 28 chief audit executives of internal audit departments across Australia and find that internal ...
Elnaz Vafaei, Hajinder Singh, Glennda Scully, David Gilchrist, Prerana Agrawal   +4 more
openaire   +2 more sources

Pengaruh Audit Committee, Ownership Structure, dan Chief Executive Officer terhadap Financial Distress pada Perusahaan Sektor Perdagangan, Jasa, dan Investasi yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2018 [PDF]

Jurnal Ilmu Manajemen, 2020
Financial distress is a condition that occurs before a company goes bankrupt, so before that happens, the company needs to take actions such as good corporate governance practices.
Refiana Dwi Maghfiroh, Yuyun Isbanah
openalex   +2 more sources

The School-ties Between Top Management Executive and Audit Partner: Exploring From Earnings Management in Indonesia

SAGE Open, 2023
The objective of this study is to investigate the impact of school ties between top management executives, such as the Chief Executive Officer and Chief Financial Officer, and external parties, including auditors, on a company’s earnings management ...
Raden Roro Widya Ningtyas Soeprajitno, Sri Ningsih, Iman Harymawan, Bablu Kumar Dhar, Suham Cahyono   +4 more
doaj   +2 more sources

The Impact of Chief Audit Executive’s Leadership Style and Senior Management Support for Internal Audit Function on Corporate Governance Effectiveness with the Moderating Effect of Audit Committee Characteristics: Evidence from Yemen

The Journal of Management Theory and Practice (JMTP), 2022
The objective of this paper is to determine the relationship between the Chief Audit Executive's (CAE) leadership style and senior management support for the internal audit function (IAF) as determinants of IAF quality and corporate governance (CG) effectiveness in Yemeni commercial banks.
null Abdulrahman Mohammed Al-yazidi, Md. Faruk Abdullah, null Adeeb A. Alhebry   +2 more
openaire   +2 more sources

Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence [PDF]

International Journal of Accounting, Auditing and Performance Evaluation, 2018
A string of accounting-related scandals has revealed key shortcomings in internal auditor truthfulness. These scandals have led researchers, professional organisations and institutions to question causes of internal auditor silence and the failure of ethical guidelines.
Khelil, Imen, Hussainey, Khaled, Noubbigh, Hedi   +2 more
  +5 more sources

Challenges in Evaluating Corporate Governance: Evidence from Chief Audit Executives [PDF]

Auditing: A Journal of Practice and Theory
SUMMARY Researchers and practitioners both emphasize the importance of sound corporate governance, yet we know little about how companies monitor and evaluate their governance systems on an ongoing basis. To bridge this gap, we interview 29 chief audit executives (CAEs) from publicly traded companies in the U.S.
Lauren M. Cunningham, Christie Hayne, Terry L. Neal, Sarah E. Stein   +3 more
openaire   +2 more sources

PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT INDEPENDEN, PERGANTIAN CHIEF EXECUTIVE OFFICER DAN STRUKTUR KEPEMILIKAN SAHAM PUBLIK TERHADAP RETURN ON ASSET (Studi Empiris pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia)

Transparansi Jurnal Ilmiah Ilmu Administrasi, 2019
           The purpose of this study to analyze empirically the extent of the influence of the four independent variables are independent directors, independent audit committees, CEO turnover and structure of public ownership of the dependent variable is
Rakhmat Irwansyah
openalex   +2 more sources

Moderating Role of Chief Executive Officer Gender on the Relationship Between Audit Quality and Growth of Federal Teaching Hospitals in Nigeria [PDF]

International journal of research and innovation in social science
Audit Quality is a crucial instrument for ensuring transparency and accountability in both the public and private sectors. This study sought to investigate the moderating role of CEO gender on the relationship between audit quality and growth of federal ...
AYENI, Abdulhakeem Adeyemi, IBRAHIM, Kamaluddeen F.A., POPOOLA, Muhammad Lanre   +2 more
openalex   +2 more sources