|
|
|
|
|
Retnoningrum Hidayah,Ahwan Sholih,Linda Agustina,Rita Rahayu
Pág. 34 - 48
Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The populatio...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf and Mohammad Haroun Sharairi
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between aud...
ver más
|
|
|
|
|
|
|
|
|
|
|
Safira Samsiah, Lidya Primta Surbakti, Subur Subur
Pág. 146 - 159
Isu manajemen laba sebagai skandal keuangan telah menjadi perhatian publik, khususnya pada tata kelola perusahaan sebagai mekanisme pengendalian internal untuk memastikan kualitas pelaporan keuangan. Penelitian ini betujuan untuk mengetahui hubungan kara...
ver más
|
|
|
|
|
|
|
|
|
|
|
Prem Lal Joshi,Ashutosh Deshmukh,Jamel Azibi
Pág. 25 - 35
This paper examines the association between audit fees and attributes of internal audit (IA), audit committee (AC), as measured by independence and financial expertise, as well as characteristics of the firm. The determinants of audit fees have been exte...
ver más
|
|
|
|
|
|
|
|
|
|
|
Sattar Khan,Yasir Kamal,Azhar Khan,Arif Hussain,Muhammad Rafiq,Maryam Bibi,Syed Fahad Ali Shah,Zahir Shah,Muhammad Khan
Pág. 141 - 150
The research paper attempts to investigate the connection between Ownership Structure and Audit Committee Effectiveness on discretionary accruals in Pakistan. This study analyzed 5 years of data over the period of 2013 to 2017 of 169 listed firms of the ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Melinda Lydia Nelwan,Billy Ivan Tansuria
Pág. 85 - 97
This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices. Studies in other studies with relatively stricter regulations showed the audit committee independence was effective...
ver más
|
|
|
|
|
|
|
|
|
|
|
Audrey N Scarlata, Sarah Garven, Brandon Vagner, Tammy Bahmanziari
Pág. 44 - 57
Few papers have studied internal audit outsourcing in general, and significantly fewer have limited their analysis to small organizations. This study examines the association between small organizations? propensity to outsource internal audit activities ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Stephen A. Ojeka,Egbide Ben-Caleb,Edara-Obong Inyang Ekpe
Pág. 340 - 346
This study appraises the relationship that exists between cyber security and audit committee effectiveness using audit committee independence, audit committee technological expertise and audit committee financial expertise characteristics as independent ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ahmad Ibrahim Karajeh,Mohd Yussoff B. Ibrahim
Pág. 14 - 19
Regulatory and governmental authorities in Malaysia provide substantial financial planning to help attract potential investors and improve value for shareholders. Companies are always encouraged to improve the quality of financial reporting. However, som...
ver más
|
|
|
|
|
|
|
|
|
|
|
Muhammad Umar Kibiya,Ayoib Che-Ahmad,Noor Afza Amran
Pág. 125 - 131
This study investigates the characteristics of audit committee and its effect on the quality of financial reporting of Nigerian listed firms. We employed multivariate regression as a tool for analysis. The sample for the study was 101 firm-years longitud...
ver más
|
|
|
|
|
|