Purpose – The purpose of this paper is to investigate whether independent directors and audit committees that are chaired by an independent director as required by the Jakarta Stock Exchange (JSX) affect the quality of reported earnings. Design/methodology/approach – The paper uses both...

Purpose – The purpose of this paper is to investigate whether independent directors and audit committees that are chaired by an independent director as required by the Jakarta Stock Exchange (JSX) affect the quality of reported earnings. Design/methodology/approach – The paper uses both...

The growth in data traffic within higher institutions has always been accompanied with the adoption of a more scalable IT infrastructure. With the increasing budgetary constraints, cloud computing (a disruptive technology) presents an attractive means to address the scalability challenges while...