Results 11 to 20 of about 1,242,893 (285)

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

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.
Dellai, Hella, Hella Dellai
core   +2 more sources

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.
Mansur, Fitrini, Erwati, Misni, Farhan, Muhammad   +2 more
core   +3 more sources

Appointing a new chief executive

, 2008
Involving staff in the appointment process can help to ease the transition to a new chief executive, explain Sally Hodges and Susan ...
Thomas, Susan, Hodges, Sally
core   +4 more sources

Corporate Governance Characteristics and Earnings Management of Quoted Non-Financial Firms in Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR), 2023
This study investigates the relationship between some corporate governance attributes and earnings management of listed firms in Nigeria. This study uses the correlational research design and purposively sampled secondarily sourced data over the period ...
Lawrence Egbadju
doaj   +1 more source

CAE Remuneration and Financial Reporting Quality

Revista de Contabilidad: Spanish Accounting Review, 2021
This paper reports on a study exploring the relationship between the fixed remuneration paid to the Chief Auditing Executive (CAE), and the subsequent financial reporting quality (FRQ).
Abdulaziz Alzeban
doaj   +1 more source

Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level

Cogent Business & Management, 2020
Motivated mainly by three streams of research on religiosity and accounting expertise, this study investigates the effect of religiosity and accounting expertise on audit report lag.
Abood Al-Ebel, Saeed Baatwah, Mahfoudh Al-Musali   +2 more
doaj   +1 more source

Conceptualizing the effects of transfer pricing law on transfer pricing decision making of FDI enterprises in Vietnam [PDF]

International Journal of Data and Network Science, 2020
The purpose of this paper is to understand how transfer pricing law affects transfer pricing decision making in foreign direct investment enterprises in Vietnam.
Hong Nhat Nguyen, Jacquline Tham, Ali Khatibi, S. M. Ferdous Azam   +3 more
doaj   +1 more source

Internal audit function: a comparison between private and public sector in Nigeria

SHS Web of Conferences, 2017
This study compares the internal audit functions between private and the public sector. Features examined include hierarchical rank of internal audit function, internal audit transfer, outsourcing of internal audit services and working relationship of ...
Madawaki Abdulkadir, Ahmi Aidi, Nasibah Ahmad Halimah   +2 more
doaj   +1 more source

CEO involvement in selecting CAE, internal audit competency and independence, and financial reporting quality

Journal of Business Economics and Management, 2018
The purpose of this study is to explore the argument that Chief Executive Officer (CEO) involvement in the appointment of the Chief Auditing Executive (CAE) is detrimental to efforts to achieve good financial reporting quality (FRQ).
Abdulaziz Alzeban
doaj   +1 more source

Corporate governance structures and their implications on audit quality: UK evidence [PDF]

Problems and Perspectives in Management
This study evaluates the impact of corporate governance variables on audit quality in the United Kingdom (UK). The aim of the study is to ascertain the influence of board size, chief executive officer’s (CEO) dual role, and audit committee independence ...
Georgios Simitsis, Maria I. Kyriakou, Michail Pazarskis   +2 more
doaj   +1 more source