China's practical wisdom: Assumption of liability for endangering public health in bankruptcy proceedings—A case study of the Changchun Changsheng Biotechnology vaccine incident and the Johnson & Johnson baby powder incident [PDF]
Frontiers in Public Health, 2022 The assumption of liability for endangering public health has always been a legislative challenge in bankruptcy proceedings. Although it has been theoretically proven that the tort creditor should hold a position higher than that of unsecured creditors ...
Chaoyi Huang
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The Creditors’ Committee in Insolvency Proceedings
Teisė, 2020 This article examines the institute of the creditors’ committee in insolvency proceedings. When evaluating the experience of foreign countries in regulating this institute and solving problems arising from the respective regulation, the legal regulation ...
Lina Dzindzelėtaitė-Šaltė
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International Journal of Financial StudiesThis study investigates whether the presence of an ESG committee in promoting sustainable practices is symbolic or substantive to creditors when setting costs.
Muhammad Putra Aprullah +3 more
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Ownership of local corporations and audit committee diligence: An empirical evidence from an emerging economy [PDF]
Accounting, 2021 This study examines whether local corporate ownership is associated with audit committee diligence among 431 listed manufactured firms in Saudi Stock Exchange (Tadawul) for the period 2012-2019.
Aljaaidi, Khaled Salmen
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Application of Machine Learning Methods (GPR-LASOO) To predict the Value of Firms Listed in Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2021 The value of a firm is important for shareholders, investors, managers, creditors and other stakeholders in order to assess its future and to estimate the risk and return on investment and stock prices. Investors have always concerns about estimating the
hasan hashmi +3 more
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Jurnal Ekonomi Modernisasi, 2021 Debtors and creditors have equal access to information about default risks in competitive credit markets. Loan collateral is less important in credit decision-making in these circumstances.
Rani Puspa +3 more
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Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand
Cogent Business & Management, 2023 The study aims to investigate the level and pattern of Key Audit Matters (KAMs) reporting, and to examine the influence of external auditor and audit committee characteristics on KAMs reporting of listed companies in the Stock Exchange of Thailand (SET).
Kriengkrai Boonlert-U-Thai +1 more
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Audit Committee Attributes, Audit Quality, and Financial Reporting Quality: Evidence from the GCC Stock Markets [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2021 The main objective of this study is to empirically investigate whether the audit committee (AC) attributes and the quality of external auditor are associated with financial reporting quality (FRQ) of companies listed on the gulf cooperation council (GCC)
salah Ali
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Assessing the Relation among Audit Detection Risk, Audit Market Competition Environment and Audit Services Fee [PDF]
مجله دانش حسابداری, 2021 Objective: External auditors play an essential role in enhancing the quality of accounting information and reducing the information asymmetry problem between inside & outside stakeholders such as shareholders, creditors and managers.
Mohammad Hassani
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Jurnal Akuntansi Indonesia, 2014 Financial distress is a condition where a company cannot meet or has difficulty paying off its financial obligations to its creditors. In financial case, corporate governance parties who had an effect on financial distress is the audit committee.
Duwi Setiyani
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