Does accountant CFO matter to auditor?
Jurnal Akuntansi dan Auditing Indonesia, 2023 Chief Financial Officer (CFO) is a chief executive whose responsibilities are related to accounting and audit work. However, there is a downward trend in hiring CFOs with an accounting background.
Gabriella Handoyo +4 more
doaj +1 more source
Role of quality determinants of the internal audit function in corporate governance effectiveness. Senior management support as moderator: Evidence from Yemeni commercial banks [PDF]
Banks and Bank Systems, 2023 The purpose of this study was to determine if senior management support (SMSI) in Yemeni commercial banks mediates the association between internal audit function (IAF) quality characteristics and improved corporate governance effectiveness (CGE ...
Abdulrahman Mohammed Al-Yazidi +4 more
doaj +1 more source
Top Company Officers and Auditor on Audit Fee: Evidence From Indonesia
SAGE Open, 2023 The purpose of this study is to examine the relationship between top management school-ties represented by the CEO (Chief Executive Officer), CFO (Chief Financial Officer), and the Auditor with the Audit Fee.
Mohammad Nasih +3 more
doaj +1 more source
CEO masculinity and CSR disclosure: evidence from Indonesia [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – The authors analyzed the relationship between chief executive officer (CEO) facial masculinity and the level of corporate social responsibility disclosure (CSRD).
Mohammad Nasih +3 more
doaj +1 more source
Do Publicly Listed Insurance Firms in Saudi Arabia Have Strong Corporate Governance?
Economies, 2023 Saudi Arabia has now opened its markets to foreign investors in line with its strategy to diversify its economy. However, investors need to feel confident that Saudi enterprises are being monitored and regulated appropriately.
Mamdouh Abdulaziz Saleh Al-Faryan +1 more
doaj +1 more source
The Importance of the Chief Audit Executive Administrative Reporting Line
J. Nicolas Arguello +2 more
openaire +2 more sources
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
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 +3 more
doaj +1 more source
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 +2 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 +2 more
doaj +1 more source