Search Results - subject_exact:"Audit committee"

ESG disclosure and firm value : do audit committee characteristics and sustainability committee matter?

Metwally, Abdelmoneim; Abdalla, Gaber Sallam Salem; … - 2025

This study examines how ESG disclosure (ESGD) influences firm value (FV) in Saudi Arabia. It also analyzes the moderating roles of audit committee (AC) characteristics and sustainability committees (SC) on this relationship. The sample consists of 100 top non-financial firms listed on the Saudi...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015584389

ESG performance and the cost of debt : exploring the role of internal audit

Yan, Sibei; Choi, Seung Uk; Hwang, Iny; Jung, Hyung Rok - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015472906

The influence of gender discrimination and gender equality on corporate tax aggressiveness

Castillo-Merino, David; García Blandón, Josep - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455982

Is communication between the auditor and audit committee associated with stock price crash risk?

Jo, Eun Hye; Lee, Jung Wha; Scott, Tom - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458385

Auditor extra-billing and client-initiated auditor changes

Goddard, Francis; Schmidt, Martin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458387

The determinants of the relationship between auditor tenure and audit report lag : evidence from an emerging market

Abouelela, Osama; Diab, Ahmed; Saleh, Safaa - 2025

One important factor for those who use financial reports to make decisions is the timing of an audit report's distribution in the capital markets. The effectiveness of capital markets may suffer from protracted delays in the release of the audit report. In this context, this study investigates...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015607635

Connecting the right knots : the impact of board committee interlocks on the performance of Indian firms

Edacherian, Saneesh; Richter, Ansgar; Karna, Amit; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014470677

The effects and potential benefits of audit committee oversight in a strategic setting

Patterson, Evelyn R.; Smith, J. Reed; Tiras, Samuel L. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015156992

Bank audit committee financial expertise and timely loan loss recognition

Choi, Diana - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015156998

Audit committee oversight and bank financial reporting quality

Chronopoulos, Dimitris K.; Rempoutsika, Lemonia M.; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014481235

The influence of audit committees' attributes on the effectiveness of public sector audit committees in Tanzania

Mbelwa, Latifa; Lenatusi, Munyangabi L. L. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015053334

Assessing the influence of audit committee characteristics on the effectiveness of risk management practices in public statutory corporations in Tanzania

Soi, Gerald J.; Mzenzi, Siasa Issa; Suluo, Said Juma - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611431

The role of corporate governance mechanisms, leverage, and financial distress for improving audit quality

Kalbuana, Nawang; Uzliawati, Lia; Taqi, Muhamad; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614112

Strategic human resource governance and forward-looking information disclosure : the role of board gender diversity and audit committee expertise

Kusumawati, Eny; A'zizah, Laila Oshiana Fitria; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625087

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 - 2023

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013500883

The Impact of corporate governance attributes on financial distress among the listed firms in pharmaceuticals industry of Bangladesh

Begum, Maksuda; Sarker, Niluthpaul; Nahar, Shamsun - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014431406

Optimizing good corporate governance mechanism to improve performance : case in Indonesia's manufacturing companies

Napitupulu, Ilham Hidayah; Situngkir, Anggiat; Basuki, … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014432901

Does gender diversity in the audit committee influence corporate dividend policy? : evidence from French listed firms

Halaoua, Sameh; Boukattaya, Sonia - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014451412

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, … - 2023

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014452158

Role of committees in bank valuation : evidence from an emerging market

Nand Tripathi, Nitya; Ahamed, Naseem; Gupta, Richa - 2023

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://ebvufind01.dmz1.zbw.eu/10014461346

Sustainability reporting and audit committee attributes : evidence from banks in Indonesia

Meutia, Inten; Yaacob, Zulnaidi; Kartasari, Shelly F. - 2023

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014461416

Impact of the audit committee on audit fees : a review and future research agenda

Nerantzidis, Michail; Koutoupis, Andreas; Drogalas, George - 2023

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://ebvufind01.dmz1.zbw.eu/10014503266

The nexus between governance elements and the green economy : evidence from Indonesian publicly listed SOEs

Shiyammurti, Nastiti Rizky; Tjahjadi, Bambang - 2023

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://ebvufind01.dmz1.zbw.eu/10014505354

The effect of audit committee characteristics on earnings management in Nigerian listed firms

Kaoje, Abdulsalam Nasiru; Alkali, Mohammed Yusuf; … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014388592

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The Effect of Audit Committee Characteristics on Earnings Management in Nigerian Listed Firms

Kaoje, Abdulsalam Nasiru; Alkali, Mohammed Yusuf; … - 2023

Book / Working Paper

Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones?

Albitar, Khaldoon; Abdoush, Tony; Hussainey, Khaled - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014429198

CEO power and the strategic selection of accounting financial experts to the audit committee

Bedford, Anna; Ghannam, Samir; Grosse, Matthew; Ma, Nelson - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014443120

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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 - 2023

Book / Working Paper

The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations

Wiedman, Christine; Zhu, Chunmei - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014443122

The influence of corporate characteristics and Good Corporate Governance toward the risk management disclosure

Evana, Einde; Widiyanti, Ade; Agustina, Yenni; Fuadi, Raida - 2023

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://ebvufind01.dmz1.zbw.eu/10015338481

On the role of internationalization of firm-level corporate governance : the case of audit committees

Afzali, Aaron; Martikainen, Minna; Oxelheim, Lars; … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014369358

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On the role of internationalization of firm-level corporate governance - the case of audit committees

Afzali, Haroon; Martikainen, Minna; Oxelheim, Lars; … - 2020

Book / Working Paper

On the Role of Internationalization of Firm-Level Corporate Governance – The Case of Audit Committees

Afzali, Haroon; Martikainen, Minna; Oxelheim, Lars; … - 2021

Book / Working Paper

Moderation effects of multiple directorships on audit committee and firm performance : a middle eastern perspective

Kamaludin, Kamilah; Sundarasen, Sheela; Izani Ibrahim - 2023

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://ebvufind01.dmz1.zbw.eu/10014480971

Board composition, audit committee characteristics, and R&D expenditure

Ginesti, Gianluca; Spanò, Rosanna; Campa, Domenico; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333109

Audit report lag and key audit matters in Australia

Rahaman, Md Mustafizur; Bhuiyan, Md. Borhan Uddin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463855

Nexus between audit committee characteristics and audit report lag in an emerging economy : an analysis using frequentist and Bayesian regression models

Sobhan, Raihan; Mim, Fahmida Fayaja; Rahman, Fariha - 2025

The objective of this study is to investigate the association between audit committee characteristics and audit report lag in the context of listed manufacturing companies in Bangladesh.Data from 240 firm-year observations for 2018-2022 are collected and analyzed using both the pooled-ordinary...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015472424

Audit Committee annual reports for the year 2024

2025

This Annual Report from the Audit Committee to the BoG provides a summary of the Audit Committee's work and activities focused on the Investment Facility Cotonou ('IF') during the year 2024. The Audit Committee issues a statement each year, confirming to the best of its knowledge and belief,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015465306

Impact of ownership structure and cross-listing on the role of female audit committee financial experts in mitigating earnings management

Bilal; Ezeani, Francisca; Usman, Muhammad; Komal, Bushra; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453429

The impact of audit committee structure and members on voluntary disclosure sections in the context of corporate governance

Gezgin, Talha; Özer, Gökhan - 2025

Voluntary disclosure is a vital mechanism by which firms can signal their credibility and legitimacy to current and prospective stakeholders. Corporate governance structures significantly influence the extent and frequency of such disclosures. This study investigates the role of audit committees...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015411623

How do institutional pressures reshape the association between corporate sustainability disclosure and firm value in emerging economies? : the moderating role of the audit committee function

Elmanaseer, Mohannad Issa; Gerged, Ali Meftah - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015460003

Symbolism as practice : a practice theoretical understanding of audit committee practices in emerging market family companies

Ahmed, Shaila; Uddin, Shahzad - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015442369

The Nexus between board of directors, audit committee attributes, and audit quality

Ragab, Yasmine; Saleh, Mohamed A. - 2025

Purpose This paper examines the effect of corporate governance (CG) mechanisms, namely the board of directors (BOD) and audit committee's (AC) on audit quality (AQ) in the Egyptian context. Design/methodology/approach We used a sample of 57 non-financial Egyptian listed firms from 2016 to 2022...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612175

Impact of corporate governance practices on the effectiveness of audit committees in regulatory authorities : evidence from Tanzania

Suluo, Habibu; Raphael, Gwahula; Kapaya, Saganga Mussa - 2025

This study examines the impact of corporate governance practices on the effectiveness of audit committees within regulatory authorities in Tanzania. This subject is important to regulatory authorities and policy-makers in reflecting on their corporate governance practices. Adopting a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614013

Does the interplay between audit committee independence and audit quality mitigate tax avoidance? : evidence from non-financial firms listed on the Amman stock exchange

Abu Quba, Hamzeh Yousef; Al-Hajaya, Krayyem; Eltweri, Ahmed - 2025

Through the synergy between an independent audit committee (AC) and the high-quality external audit, the opportunities for unethical management behavior, including tax avoidance, can be significantly reduced. Independent audit committees and fair audit fees jointly strengthen governance by...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015552102

Determinants of internal control system effectiveness : evidence from Greek listed companies

Giannopoulos, Vasileios; Lymperopoulos, Antonios; … - 2025

This paper examines the interrelationship between Corporate Governance (CG), Internal Control System (ICS), and Organizational Performance (OP), with a particular focus on the effectiveness of the ICS in relation to the quality of its components. Drawing on recent literature and empirical...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015556034

Audit committee chairman and auditor choice : an analysis of first-tier, second-tier, and third-tier accounting firms

Rustiarini, Ni Wayan; Yuesti, Anik; Sunarsih, Ni Made; … - 2025

The audit committee (AC) plays a crucial role in corporate governance, particularly in financial reporting and the selection of independent auditors. Despite this, the literature on the role of the AC chair is sparse. This study seeks to elucidate the influence of AC chairman characteristics on...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015607630