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Year of publication
Subject
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Audit committee 1,454 Prüfungsausschuss des Aufsichtsrats 1,377 Corporate governance 1,103 Corporate Governance 1,073 Wirtschaftsprüfung 573 Financial audit 572 Vorstand 328 Executive board 327 audit committee 302 Accounting policy 228 Bilanzpolitik 228 Board of directors 196 Board of Directors 187 corporate governance 166 Aktiengesellschaft 159 Listed company 156 Internal control 135 Internes Kontrollsystem 135 Dienstleistungsqualität 131 Service quality 131 Internal audit 130 Accounting 126 Interne Revision 124 Corporate disclosure 122 Unternehmenspublizität 122 Rechnungswesen 118 Führungskräfte 110 Managers 110 Audit Committee 103 Agency theory 98 Berichtswesen 98 Prinzipal-Agent-Theorie 98 Reporting 98 Firm performance 87 Unternehmenserfolg 86 Financial statement audit 83 Jahresabschlussprüfung 83 Ownership structure 82 Eigentümerstruktur 81 Bank 80
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Online availability
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Undetermined 524 Free 518 CC license 78
Type of publication
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Article 1,186 Book / Working Paper 389 Other 9
Type of publication (narrower categories)
All
Article in journal 982 Aufsatz in Zeitschrift 982 Aufsatz im Buch 56 Book section 56 research-article 39 Article 37 Hochschulschrift 20 Graue Literatur 19 Non-commercial literature 19 Working Paper 17 Reprint 16 Thesis 16 Arbeitspapier 15 Conference paper 10 Konferenzbeitrag 10 review-article 5 Case study 3 Collection of articles of several authors 3 Fallstudie 3 Sammelwerk 3 Dissertation u.a. Prüfungsschriften 2 Konferenzschrift 2 Aufsatzsammlung 1 Conference proceedings 1 Congress Report 1 Elektronischer Datenträger 1 Guidebook 1 Handbook 1 Handbuch 1 Interview 1 Ratgeber 1
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Language
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English 1,445 Undetermined 81 German 46 French 7 Indonesian 2 Malay (macrolanguage) 1 Romanian 1 Spanish 1
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Author
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Velte, Patrick 14 Wright, Arnold 14 Krishnamoorthy, Ganesh 12 Carcello, Joseph V. 11 Hussainey, Khaled 11 Salehi, Mahdi 11 Hermanson, Dana R. 10 Hoitash, Udi 10 Sarens, Gerrit 10 Eulerich, Marc 9 Stewart, Jenny 9 Zaman, Mahbub 9 Zhou, Nan 9 Alzeban, Abdulaziz 8 Hoitash, Rani 8 Salleh, Zalailah 8 Schmidt, Jaime J. 8 Sharma, Divesh S. 8 Zhou, Jian 8 Compernolle, Tiphaine 7 Drogalas, George 7 Harymawan, Iman 7 Lisic, Ling Lei 7 Neal, Terry L. 7 Peters, Gary F. 7 Schöndube-Pirchegger, Barbara 7 Sharma, Vineeta D. 7 Sultana, Nigar 7 Tian, Gaoliang 7 Abbott, Lawrence J. 6 Ansari, Valeed Ahmad 6 Bhasin, Madan Lal 6 Cohen, Jeffrey R. 6 Fearnley, Stella 6 García-Meca, Emma 6 Mangena, Musa 6 Naiker, Vic 6 Omer, Thomas C. 6 Parker, Susan 6 Pomeroy, Bradley 6
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Institution
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International Monetary Fund (IMF) 6 International Monetary Fund 5 Faculteit Economie en Bedrijfskunde, Universiteit Gent 3 Université Paris-Dauphine (Paris IX) 3 Fakultät für Wirtschaftswissenschaft, Otto-von-Guericke-Universität Magdeburg 2 Forum Prüfungsverwaltung <2009, Hannover> 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 Asian Development Bank 1 Asian Development Bank (ADB) 1 Departament d'Empresa, Facultat d'Economia i Empresa 1 Fachbereich Wirtschaft, Fachhochschule Stralsund 1 Facultatea de Finante şi Banci, Universitatea Spiru Haret 1 Indira Gandhi Institute of Development Research (IGIDR) 1 International Accounting Standards Committee Foundation 1 Internationaler Währungsfonds 1 National Bureau of Economic Research 1 NetLibrary, Inc 1 Networks Financial Institute, Scott College of Business 1 School of Accounting, Economics and Finance <Geelong> 1 Springer International Publishing 1 Université Paris-Dauphine 1
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Published in...
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Managerial auditing journal 51 Auditing : a journal of practice & theory 39 Cogent business & management 32 Nepalese journal of finance : a publication of Uniglobe College 30 International journal of auditing : IJA 25 The accounting review : a publication of the American Accounting Association 22 Advances in accounting : a research annual 16 Cogent Business & Management 16 Journal of management & governance 16 Managerial Auditing Journal 14 Accounting horizons : a quarterly publication of the American Accounting Association 13 Asian journal of accounting research 13 Corporate governance : international journal of business in society 13 The journal of corporate accounting & finance 13 International journal of corporate governance : IJCG 12 International journal of disclosure and governance 12 International journal of economics and financial issues : IJEFI 12 Afro-Asian Journal of Finance and Accounting : AAJFA 11 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 11 Corporate ownership & control : international scientific journal 11 International journal of accounting, auditing and performance evaluation : IJAAPE 11 Journal of international accounting auditing & taxation 11 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 10 Corporate board : role, duties & composition; accountability, responsability, committment 9 Mechanisms of governance relevant to financial reporting 9 Review of quantitative finance and accounting 9 Asian review of accounting 8 Corporate governance : an international review 8 International journal of economics and finance 8 Journal of Asian finance, economics and business : JAFEB 8 Journal of accounting and public policy 8 Journal of accounting in emerging economies : JAEE 8 Journal of financial reporting & accounting : JFRA 8 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 7 Corporate governance : the international journal for effective board performance 7 Journal of accounting, auditing & finance 7 Journal of applied accounting research 7 Journal of contemporary accounting & economics 7 Nepalese journal of economics : a publication of Uniglobe College 7 Australian accounting review 6
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Source
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ECONIS (ZBW) 1,395 RePEc 86 Other ZBW resources 44 EconStor 39 BASE 14 USB Cologne (EcoSocSci) 6
Showing 1 - 50 of 1,584
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The effects and potential benefits of audit committee oversight in a strategic setting
Patterson, Evelyn R.; Smith, J. Reed; Tiras, Samuel L. - In: Contemporary accounting research : the journal of the … 41 (2024) 3, pp. 2013-2040
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156992
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Bank audit committee financial expertise and timely loan loss recognition
Choi, Diana - In: Contemporary accounting research : the journal of the … 41 (2024) 4, pp. 2199-2233
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156998
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The influence of audit committees' attributes on the effectiveness of public sector audit committees in Tanzania
Mbelwa, Latifa; Lenatusi, Munyangabi L. L. - In: Business management review : journal of the University … 27 (2024) 1, pp. 100-117
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015053334
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Connecting the right knots : the impact of board committee interlocks on the performance of Indian firms
Edacherian, Saneesh; Richter, Ansgar; Karna, Amit; … - In: Corporate governance : an international review 32 (2024) 1, pp. 135-155
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014470677
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Audit committee oversight and bank financial reporting quality
Chronopoulos, Dimitris K.; Rempoutsika, Lemonia M.; … - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 657-687
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014481235
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The effect of audit committee characteristics on earnings management in Nigerian listed firms
Kaoje, Abdulsalam Nasiru; Alkali, Mohammed Yusuf; … - In: Technology audit and production reserves 1 (2023) 4/69, pp. 6-13
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014388592
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Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones?
Albitar, Khaldoon; Abdoush, Tony; Hussainey, Khaled - In: International journal of finance & economics : IJFE 28 (2023) 4, pp. 3876-3890
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014429198
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The Impact of corporate governance attributes on financial distress among the listed firms in pharmaceuticals industry of Bangladesh
Begum, Maksuda; Sarker, Niluthpaul; Nahar, Shamsun - In: International journal of economics and financial issues … 13 (2023) 6, pp. 155-167
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014431406
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Optimizing good corporate governance mechanism to improve performance : case in Indonesia's manufacturing companies
Napitupulu, Ilham Hidayah; Situngkir, Anggiat; Basuki, … - In: Global business review 24 (2023) 6, pp. 1205-1226
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014432901
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On the role of internationalization of firm-level corporate governance : the case of audit committees
Afzali, Aaron; Martikainen, Minna; Oxelheim, Lars; … - In: Corporate governance : an international review 31 (2023) 5, pp. 737-758
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014369358
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The influence of corporate characteristics and Good Corporate Governance toward the risk management disclosure
Evana, Einde; Widiyanti, Ade; Agustina, Yenni; Fuadi, Raida - In: Revista de métodos cuantitativos para la economía y … 35 (2023), pp. 404-417
This research study aims to obtain empirical evidence to the influence of company characteristics (firm size, profitability, leverage and liquidity) and good corporate governance (audit committee, board size, and public ownership structure) toward the risk management disclosure. This research...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338481
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Moderation effects of multiple directorships on audit committee and firm performance : a middle eastern perspective
Kamaludin, Kamilah; Sundarasen, Sheela; Izani Ibrahim - In: Cogent business & management 10 (2023) 1, pp. 1-17
This study examines the moderation effects of audit committee members' multiple directorships on the association between the number of audit committee meetings, attendance in the audit committee meetings and firm performance. A panel generalized least square method is used as the analysis tool,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014480971
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CEO power and the strategic selection of accounting financial experts to the audit committee
Bedford, Anna; Ghannam, Samir; Grosse, Matthew; Ma, Nelson - In: Contemporary accounting research : the journal of the … 40 (2023) 4, pp. 2673-2710
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014443120
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The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations
Wiedman, Christine; Zhu, Chunmei - In: Contemporary accounting research : the journal of the … 40 (2023) 4, pp. 2711-2744
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Impact of the audit committee on audit fees : a review and future research agenda
Nerantzidis, Michail; Koutoupis, Andreas; Drogalas, George - In: Cogent business & management 10 (2023) 2, pp. 1-30
Over the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR) that provides a synthesized state of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503266
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The nexus between governance elements and the green economy : evidence from Indonesian publicly listed SOEs
Shiyammurti, Nastiti Rizky; Tjahjadi, Bambang - In: Cogent business & management 10 (2023) 3, pp. 1-22
The author, a lecturer in Accounting at Pasim National University, completed her undergraduate studies at Telkom University Bandung (2014) and holds a Master's degree in Accounting from Unpad Bandung (2018). She is currently pursuing a Doctorate in Accounting at Airlangga University Surabaya...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505354
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Role of committees in bank valuation : evidence from an emerging market
Nand Tripathi, Nitya; Ahamed, Naseem; Gupta, Richa - In: Asian Academy of Management journal 28 (2023) 2, pp. 147-178
The purpose of this study is to examine the effect of corporate governance mechanisms on bank performance in general and the effect of board-constituted committees on bank performance in particular. Primarily, two questions are addressed in the context of the banking sector of India. First, does...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014461346
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Sustainability reporting and audit committee attributes : evidence from banks in Indonesia
Meutia, Inten; Yaacob, Zulnaidi; Kartasari, Shelly F. - In: Asian Academy of Management journal 28 (2023) 2, pp. 309-332
This paper examined the effects of audit committee attributes on the sustainability reporting (SR) of commercial banks in Indonesia. This study conducted a cross-sectional and time-series analysis using a sample of 74 commercial banks from 2015 to 2019. This study investigated the audit...
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The role of audit committee characteristics and I.C. performance on I.C. disclosure : evidence from the Indonesian banking sector
Mawardi, Wisnu; Muharam, Harjum; Haryanto, Mulyo - In: Economies : open access journal 11 (2023) 1, pp. 1-17
This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of audit committee meetings, and the financial...
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Does gender diversity in the audit committee influence corporate dividend policy? : evidence from French listed firms
Halaoua, Sameh; Boukattaya, Sonia - In: Green finance : GF 5 (2023) 3, pp. 373-391
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The role of moderation activities the influence of the audit committee and the board of directors on the planning of the sustainability report
Hendrati, Ignatia Martha; Soyunov, Begench; Prameswari, … - In: Cogent business & management 10 (2023) 1, pp. 1-20
In order to show the consistency of agency theory as a theory to explain the influence of the Audit Committee and the Board of Directors on Sustainability, this study will explore the role of moderating actions of the Audit Committee and the Board of Directors on Sustainability. The firms that...
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Board composition, audit committee characteristics, and R&D expenditure
Ginesti, Gianluca; Spanò, Rosanna; Campa, Domenico; … - In: European management journal 43 (2025) 1, pp. 115-129
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Does audit committee composition influence firm performance? : Evidence from the top NSE-listed non-financial companies of India
Singhania, Abhisheck Kumar; Panda, Nagari Mohan - In: Asian journal of accounting research 10 (2025) 1, pp. 2-18
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The influence of audit committee characteristics on the ethical disclosure of sharia compliant companies
Nugraheni, Peni; Syed Musa Alhabshi; Bin Rosman, Romzie - In: Cogent business & management 9 (2022) 1, pp. 1-14
The audit committee (AC) is an important mechanism within the corporate governance structure. Corporate misconduct and business failure have prompted greater scrutiny of the AC role. This study examines the effect of AC characteristics on disclosure, namely Islamic business conduct (IBC)...
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The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness
Utaminingsih, Nanik Sri; Kurniasih, Dini; Sari, Maylia … - In: Cogent business & management 9 (2022) 1, pp. 1-17
This study aims to obtain empirical evidence regarding the effect of gender diversity on the board of commissioners, audit committees, and independent commissioners on tax aggressiveness, as well as the role of internal control as a moderating variable. The population is property, real estate,...
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Does audit committee financial expertise actually improves information readability?
Alcaide-Ruiz, María Dolores; Bravo Urquiza, Francisco - In: Revista de Contabilidad 25 (2022) 2, pp. 244-256
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The effect of corporate governance structure on fraud and money laundering
Mousavi, Maryam; Zimon, Grzegorz; Salehi, Mahdi; … - In: Risks : open access journal 10 (2022) 9, pp. 1-25
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 and money laundering (ML) in financial...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013368981
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The effect of corporate governance structure on fraud and money laundering
Mousavi, Maryam; Zimon, Grzegorz; Salehi, Mahdi; … - In: Risks : open access journal 10 (2022) 9, pp. 1-25
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 and money laundering (ML) in financial...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013473179
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Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany
Kieback, Sascha Jörg; Thomsen, Martin; Watrin, Christoph - In: International journal of auditing : IJA 26 (2022) 4, pp. 446-466
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013415024
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Effect of profitability, audit committee, company size, activity, and board of directors on sustainability
Kalbuana, Nawang; Kusiyah, Kusiyah; Supriatiningsih, … - In: Cogent business & management 9 (2022) 1, pp. 1-17
This study aims to prove the consistency of Agency Theory as a solution to explain the role of the influence of Profitability Ratio, Activity, company size, audit committee and Board of Directors on Sustainability. This study uses a quantitative approach with population and research samples...
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Corporate governance and non-performing loans : the mediating role of financial performance
Kartika, Indri; Sulistyowati, Sri; Septiawan, Budi; … - In: Cogent business & management 9 (2022) 1, pp. 1-43
Non-performing loans (NPL) for banking are a necessity but a frightening specter. A high NPL indicates a bank's failure to manage its business. The increasingly uncontrollable NPL with a net position of above 5% will make the bank a patient regulator in the category of banks under intensive or...
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Impactful women directors and earnings management
Al Absy, Mujeeb Saif Mohsen - In: Cogent business & management 9 (2022) 1, pp. 1-20
A board with high equality is expected to play a significant role in corporate governance. This study aims to examine the influence of impactful women directors on constraining the level of earnings management (EM). Impactful women director is a new concept examined by the study, where women...
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The audit committee as moderating the effect of hexagon's fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchange
Sari, Maylia Pramono; Mahardika, Era; Suryandari, Dhini; … - In: Cogent business & management 9 (2022) 1, pp. 1-23
The six components of the hexagonal fraud theory are represented in this study by external pressure variables, change in auditors, the nature of the industry, the CEO's dual role, change in directors, and political connections. Additionally, a statistical analysis is done to determine whether...
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The influence of audit committee chair characteristics on financial reporting quality
Lutfi, Abdalwali; Saleh Zaid Alkilani; Saad, Mohamed; … - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-15
This study examines the extent to which the characteristics of the audit committee chair enhance the quality of financial reports and reduce the possibility for companies to receive a modified audit opinion (MAO) from an external auditor. We apply logistic regression to investigate the influence...
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Audit committee diversity, analysts' forecast accuracy and earnings management : evidence from Malaysia
Marziana Madah Marzuki - In: Journal of risk and financial management : JRFM 15 (2022) 4, pp. 1-27
This paper aims to investigate the effect of audit committee ethnicity, as part of the diverse cultures in Malaysia, on analysts' forecast accuracy. In addition, this study investigates further the interactions between the unique cultures in Malaysia and earnings management to determine whether...
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The ownership structure, and the environmental, social, and governance (ESG) disclosure, firm value and firm performance : the audit committee as moderating variable
Fuadah, Luk Luk; Mukhtaruddin; Andriana, Isni; Arisman, … - In: Economies : open access journal 10 (2022) 12, pp. 1-16
This study investigated the effect of ownership structure on environmental, social, and governance (ESG) disclosure, firm value, firm performance, and audit committees as moderating variables in the Indonesian context. The ownership structures in this study are foreign, public, state, and family...
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Corporate governance mechanism and profitability : a special assessment on the board of commissioners and audit committee
Najamuddin, Yunan; Laraswati; Arifin, Johan; Meidawati, Neni - 2022
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Unraveling financial fraud : the role of the board of directors and external advisors in conducting independent internal investigations
Files, Rebecca; Liu, Xing - In: Contemporary accounting research : the journal of the … 39 (2022) 3, pp. 1905-1948
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The Effect of The Characteristics of The Internal Governance Mechanisms on The Growth Opportunities: The Tunisian Evidence
Chakroun, Raida - In: Journal of Accounting and Management Information … 23 (2024) 3, pp. 643-663
Research Question- Do the characteristics of the board of directors and the characteristics of audit committee influence Tunisian companies' growth opportunities? Motivation- Attract the attention of policy makers to design appropriate governance mechanisms for emerging countries in general and...
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Audit committee characteristics and sustainability disclosures : a meta-analytical perspective
Arslan, Hafiz Muhammad; Mubeen, Muhammad; Chen, Songsheng; … - In: Pakistan journal of commerce and social sciences 18 (2024) 4, pp. 1032-1064
This research examines the association between audit committee characteristics (e.g., audit committee presence, audit committee meetings, audit committee size, audit committee financial expertise, audit committee independence, and audit committee effectiveness) and sustainability disclosures by...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015190720
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Do key audit matters matter? : correspondence between auditor and management disclosures and the role of audit committees
Hosseinniakani, Mahmoud; Overland, Conny; Samani, Niuosha - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-19
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Does female director expertise on audit committees matter for carbon disclosures? : evidence from the United Kingdom
Abbasi, Kaleemullah; Alam, Ashraful; Bhuiyan, Md. … - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-15
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Audit committee characteristics and earning management of insurance companies in Ethiopia
Ali, Ayalew - In: Cogent business & management 11 (2024) 1, pp. 1-23
One of the key components of corporate governance frameworks, the audit committee is a potent instrument for controlling and supervising earning management. It might significantly affect how decisions about internal firm-board monitoring are made. The purpose of this study was to investigate the...
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The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions : an experimental investigation
Höfmann, Michelle; Pott, Christiane; Quick, Reiner - In: International journal of auditing : IJA 28 (2024) 2, pp. 408-431
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Audit committee effectiveness and integrated reporting quality : does family ownership matter?
Qaderi, Sumaia Ayesh; Ghaleb, Belal Ali Abdulraheem; … - In: Cogent economics & finance 12 (2024) 1, pp. 1-16
With the increasing demand for greater financial and sustainability reporting transparency, firms globally have embraced integrated reporting (IR). However, little is known about how audit committee effectiveness (ACE) affects IR quality and whether family ownership moderates this relationship....
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Audit committee effectiveness, audit quality and earnings management : evidence from Ghana
Bawuah, Isaac - In: Cogent business & management 11 (2024) 1, pp. 1-22
The paper investigates the effect of Audit Committee Effectiveness (ACE) on Earnings Management (EM) and consequently examines whether audit quality (Big4) can moderate the link between ACE and EM in Ghana. First, the study uses panel data from 25 non-financial firms in Ghana, and employs the...
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Audit committee characteristics and tax planning : evidence from the ago-industry in listed companies in Thailand
Thomya, Wanlapa; Ritsri, Uma - In: Cogent business & management 11 (2024) 1, pp. 1-9
This study aims to examine the investigate the audit committee characteristics on tax planning in the agro-industry listed companies in Thailand. This research used 229 firm-year data extracted from the annual financial reports (form 56-1) and data from the SET Security Market Analysis and...
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Does audit committee busyness affect financial restatement? : evidence from audit committee share ownership
Bhuiyan, Md. Borhan Uddin; Opare, Solomon; Ahmed, Zahir - In: Australian accounting review : AAR 34 (2024) 1, pp. 29-54
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014535067
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Influence of CEO characteristics and audit committee on financial performance : evidence from Iraq
Omar Turki Hazzaa; Abdullah, Dewi Fariha Binti; … - In: Journal of open innovation : technology, market, and … 10 (2024) 2, pp. 1-10
The study aims to identify the effect of the CEO and audit committee characteristics on financial performance. To achieve the study's goal, panel data was adopted for 43 private Iraqi banks from 2018 to 2022 with 215 observations. The data was analyzed using Stata. Three models were used to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014583247
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How audit fees impact earnings management in service companies on the Aamman Stock Exchange through audit committee characteristics
Shehadeh, Ayman; Nassar, Mahmoud Daoud Daoud; Shrouf, Husam - In: International Journal of Financial Studies : open … 12 (2024) 2, pp. 1-16
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 audit committee features, such as committee...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014636325
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