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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...
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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...
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Wahyu Febri Ramadhan Sudirman,Anggun Pratiwi,Ravi Adams
Pág. 91 - 108
The board of directors is one of the components of corporate governance used by the company to improve the firm's performance both in the long and short term so that the characteristics of the board become one of the key factors to running a good governa...
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Yasmin Yasmin, Hartati Wau, Nabila Tatcher, Nintha Katharina
Pág. 1087 - 1096
In this investigation, it is relied upon to test the influence of the audit committee as measured by the size of the number of committee members, and external audit is measured by whether the company uses the big four watchdog or not, then profitability ...
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Celine Eriskha, Nanu Hasanuh
Pág. 645 - 655
When observing the major financial problems that were revealed, the public questioned the performance of the big companies involved in this scandal, which contradicts the principles of Good Corporate Governance regarding accountability, equity, integrity...
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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...
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Helmi A. Boshnak
Pág. 1 - 12
This study examines the impact of audit committee (AC) characteristics on audit quality in the Saudi listed firms. In addition, this study is also evaluating the Saudi CG Code amended in 2017. The data for the study is obtained from secondary (annual rep...
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Ratna Juwita, Sutrisno Sutrisno T, Bambang Hariadi
Pág. 137 - 142
This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220...
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Shahanif Hasan,Aza Azlina Md Kassim,Mohamad Ali Abdul Hamid
Pág. 272 - 281
In recent decades, there has been a noticeable increase in the practice of earnings management as a proxy for financial reporting, especially real activities, with effect on the quality of financial statements. The role of the audit committee in mitigati...
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Muhammad Haris, Hongxing Yao, Gulzara Tariq, Hafiz Mustansar Javaid and Qurat Ul Ain
This study investigates the impact of corporate governance characteristics and political connections of directors on the profitability of banks in Pakistan. The study uses the data of 26 domestic banks over the latest and large period of 2007?2016. Our f...
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