Search Results - subject:"audit committees"

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

Persistent link: https://www.econbiz.de/10015065839

Anti-corruption policy and earnings management : do women in monitoring roles matter?

Ratu, Dewi Mustika; Rahajeng, Dian Kartika - In: Asian journal of accounting research 9 (2024) 4, pp. 340-357

Persistent link: https://www.econbiz.de/10015402860

Impact of Dividend Policy on Earnings Management and The Moderating Effect of The Board of Directors and The Audit Committees: The French Case

Salah, Olfa Ben; Jarboui, Anis - In: Journal of Accounting and Management Information … 22 (2023) 3, pp. 408-427

size of the board of directors, the number of board meetings, the independence and expertise of the members of the audit … committees. Idea- This study examines the moderating effect of certain variables related to the effectiveness of the board of …

Persistent link: https://www.econbiz.de/10015196217

Audit committees in public companies listed on the Warsaw Stock Exchange : compliance with hard law in practice

Gad, Jacek - In: Central European Management Journal 31 (2023) 3, pp. 344-363

characteristics of audit committees and regulations concerning disclosure of information about the audit committee in Polish practice …

Persistent link: https://www.econbiz.de/10014515813

The impacts of audit committee expertise on real earnings management: Evidence from Hong Kong

Cheung, Kwok Yip; Chung, Chi Veng - In: Cogent Business & Management 9 (2022) 1, pp. 1-23

This study examines the impacts of seven types of audit committee expertise (accounting academic, auditing, finance academic, CEO or finance director, other finance, industry and legal expertise) on real earnings management. 1054 firm-year observations are used in the study. The sample firms are...

Persistent link: https://www.econbiz.de/10014505543

The impacts of audit committee expertise on real earnings management : evidence from Hong Kong

Cheung, Kwok Yip; Chung, Chi Veng - In: Cogent business & management 9 (2022) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10014439683

Audit committee characteristics and timeliness of financial reporting : social enterprises evidence

Yusri Huzaimi Mat Jusoh; Razak, Siti Noor Azmawaty Abd; … - In: Contemporary economics 16 (2022) 2, pp. 211-226

There was vast research on the effectiveness of audit committees as part of the mechanisms in safeguarding shareholders …' interest and also ensuring effective financial reporting by companies. However, studies on the efficacy of audit committees as …

Persistent link: https://www.econbiz.de/10013355401

What do audit committees do? : transparency and impression management

Al-Shaer, Habiba; Malik, Muhammad Farhan; Zaman, Mahbub - In: Journal of management & governance 26 (2022) 4, pp. 1443-1468

Persistent link: https://www.econbiz.de/10013445519

Audit committee characteristics and timeliness of financial reporting: Social enterprises evidence

Razak, Siti Noor Azmawaty Abd; Noor, Wan Nurul Basirah … - In: Contemporary Economics 16 (2022) 2, pp. 211-226

Persistent link: https://www.econbiz.de/10014544432

Audit committees in Maltese listed companies and their perceived effectiveness : an assessment

Baldacchino, Peter J.; Tabone, Norbert; Debono, Enrica Maria - In: European research studies 24 (2021) 1, pp. 22-51

Persistent link: https://www.econbiz.de/10012512416