The Effect of Corporate Governance Structure on Fraud and Money Laundering
Risks, 2022 This paper aims to assess the effect of corporate governance mechanisms, including board members’ and audit committee members’ characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the level of fraud ...
Maryam Mousavi +3 more
doaj +1 more source
PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2017 This study examines whether the proportion of members of the audit committee and board of commissioner with accounting and/or financial expertise reduces earnings management.
Anda Dwiharyadi
doaj +1 more source
The moderating role of director’s financial expertise in political connections and corporate financial performance in Pakistan [PDF]
Accounting, 2021 Prior theoretical and empirical studies have suggested that political influence affects the application of corporate governance and firm performance enormously. However, several fundamental questions remain to be answered.
Niazi, Murtaza Masud +2 more
doaj +1 more source
SPEAR: spamming-resistant expertise analysis and ranking in collaborative tagging systems [PDF]
, 2011 In this article, we discuss the notions of experts and expertise in resource discovery in the context of collaborative tagging systems. We propose that the level of expertise of a user with respect to a particular topic is mainly determined by two ...
Noll, Michael G. +11 more
core +1 more source
MATHEMATICAL MODEL OF REPELLENT EFFECT IN DENGUE TRANSMISSION
BarekengDengue is a disease caused by the dengue virus, transmitted through the bite of an infected female Aedes aegypti. Dengue virus is a member of the genus Flavivirus, family Flaviviridae.
Dewi Handayani +2 more
doaj +1 more source
The Effects of Chief Financial Officers’Accounting Expertise on Corporate Credit Ratings
, 2021 The accounting expertise of chief financial officer (CFO) is closely related to some important factors, financial reporting quality, auditor selection, accounting policy selection, and the transparency of financial reporting, affecting corporate credit ...
Chang, Chia-Wen;Chen, Ming-Chin
core
Business: Theory and Practice, 2023 Organizations can use enterprise risk management disclosures to share financial and non-financial risk information with external stakeholders. Chief Executive Officer (CEO) has a key role in enterprise risk management.
Rina Trisnawati +2 more
doaj +1 more source
Issues In Social And Environmental Accounting, 2013 This study reviews the literature on audit committee expertise and financial reporting timeliness. Financial reporting timeliness and audit committee expertise are two areas of research gaining the attention of a large number of stakeholders because they contribute to the reliability and the relevancy of financial reporting.
Saeed Rabea Baatwah +2 more
openaire +1 more source
The impact of audit committee characteristics on audit fees; evidence from Ghana
Cogent Business & Management, 2022 The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee ...
Millicent Selase Afenya +3 more
doaj +1 more source
Cross-cultural localisation of Serbian tourist destinations' websites: cases of websites of tourism organisations of Belgrade, Novi Sad and Niš [PDF]
Anali Ekonomskog fakulteta u SuboticiTourism and culture are inextricably linked. Visiting another country with a different culture gives tourists the opportunity to gain different perspectives and enjoy the destination as well.
Stojiljković Aleksandra +1 more
doaj +1 more source