Relevant bibliographies by topics / Audit committee Board size

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Audit committee Board size'

Author: Grafiati
Published: 7 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "Audit committee Board size"

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Maharani, Destin Alfianika, and Paulina Rosna Dewi Redjo. "Corporate Governance Factors On Audit Report Lag." JAS (Jurnal Akuntansi Syariah) 7, no. 1 (2023): 58–72. http://dx.doi.org/10.46367/jas.v7i1.1084.

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This research aims to determine the effect of committee size, committee meetings, audits, the proportion of independent commissioners, the board size, and company size on audit report lag. The research population is companies that are members of the Jakarta Islamic Index for 2017-2019. Determination of the sample using purposive sampling technique, with predetermined criteria, to obtain 45 samples. This research is quantitative research whose data sources use secondary data originating from documentation in the form of company annual reports and literature. The analysis technique in this resea
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Mohamed, Musa Naburgi, Timothy Olusope Ojo, and Danjuma Zubairu Abdullahi. "Moderating Effect Of Audit Committee Independence On Board Characteristics and Audit Quality Of Listed Commercial Banks in Nigeria." Journal of Forensic accounting & Fraud Investigation (JFAFI) 10, Issue 1, January - June, 2025 (2025): 27–48. https://doi.org/10.5281/zenodo.15225172.

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This study examines the moderating effect of audit committee independence on the relationship between board attributes and audit quality among Deposit Money Banks (DMBs) listed on the Nigerian Exchange Group (NGX). Specifically, it investigates the effects of board characteristics— such as board size, board independence, and board financial expertise on the quality of audits conducted for these banks. Using a purposive sampling technique, the study analyzes data from 15 DMBs, covering the period from 2014 to 2023. Logistic regression is employed to estimate the&n
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Rizki, Riri, Husaini Husaini, and Pratana P Midiastuty. "CORPORATE GOVERNANCE INTERNAL DAN KETEPATAN WAKTU LAPORAN KEUANGAN PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." JURNAL FAIRNESS 10, no. 2 (2021): 125–34. http://dx.doi.org/10.33369/fairness.v10i2.15259.

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This study aims to examine whether internal corporate governance (the proportion of independence commissioners, board size, independence of audit committees, audit committee financial expertise, audit committee meetings, and audit committee membership) affect the timeliness of financial reporting. This study uses a quantitative approach. Methods of data collection using purposive sampling method. The object of this research is publicly traded non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2015- 2019 period. The timeliness of financial reporting is measured by Audi
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Yazid, Helmi, Iis Ismawati, Dirvi Surya Abbas, and Lili Sugeng Wiyantoro. "The influence of corporate governance and voluntary ethics disclosure on fraudulent financial reporting during the COVID-19 pandemic." Banks and Bank Systems 20, no. 2 (2025): 156–65. https://doi.org/10.21511/bbs.20(2).2025.13.

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Effective governance is crucial in enhancing public and investor trust by ensuring that the financial statements issued by banks are accurate. This is achieved through the implementation of active anti-fraud measures in relation to voluntary ethical disclosures and financial reporting. This study aims to examine the impact of corporate governance and voluntary ethical disclosure on financial reporting in the banking sector in Indonesia during the COVID-19 pandemic. The study uses a quantitative approach focusing on a panel study of 120 banks listed on the Indonesia Stock Exchange from 2019 to
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Zulfikar, Rudi. "PENGARUH KOMISARIS INDEPENDEN DAN KARAKTERISTIK KOMITE AUDIT TERHADAP INTERNET FINANCIAL REPORTING DISCLOSURE." Akuisisi: Jurnal Akuntansi 14, no. 2 (2018): 110–21. http://dx.doi.org/10.24127/akuisisi.v14i2.278.

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AbstractThis Study aimed to analyze the influence of the proportion of Independent Commisioner and the characteristic Audit Committee to internet financial reporting disclosure. Proportion of Independent Commissioner measured by the ratio of owned Independent Commissioner to Board of Commisioner. Characteristic of the Audit Committee is proxed by the size, AUdit Committe's meeting frequency. The Audit Committee expertise in accounting / financial and the independent parties of the Audit Committee's proportion. Internet financial reporting disclosure is measured by the disclusre items required
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Rahmansyah, Ahmad Iskandar, Siti Maria Wardayati, and Muhammad Miqdad. "Audit Committee, Board, and Audit Report Lag." Wiga : Jurnal Penelitian Ilmu Ekonomi 11, no. 1 (2021): 19–30. http://dx.doi.org/10.30741/wiga.v11i1.577.

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Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to find out the effect of audit committee and board characteristics to audit report lag. The variable independent consist of audit committee size, audit committee independent, board size, board independent, and board meeting, meanwhile the variable
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Maulana, Tubagus Rama, Bahtiar Usman, and Febria Nalurita. "The Effect of Audit Committee Characteristics and Board Size Moderated by Ownership Concentration on Profitability of Commercial Banks in Indonesia." Jurnal Economic Resource 8, no. 1 (2025): 11–30. https://doi.org/10.57178/jer.v8i1.1151.

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This study aims to analyze the effect of audit committee size, audit committee independence, audit committee meetings, board size, bank size, leverage on profitability with variable ownership concentration as a moderating variable in banking companies in Indonesia. Profitability in this study is focused on assessing the company's ability to generate corporate profits against company assets (ROA). Sample selection using purposive sampling method in this study was conducted on 41 conventional commercial bank companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 - 2023. The d
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Hasibuan, David H. M., and Meiliani Auliya. "The Effects of Characteristics of the Board of Commissioners and Audit Committee on the Level of Risk Disclosure in Financial Sector Service Companies in the Banking Sector Listed on the Indonesia Stock Exchange in the Period 2015-2017." Riset 1, no. 2 (2019): 079–89. http://dx.doi.org/10.35212/riset.v1i2.22.

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The aim of this study is to examine the effects of the board of commissioners and audit committee characteristics such as the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee and frequency of audit committee meetings on the level of risk disclosures. The results show that the frequency of board meetings, the proportion of independent audit committee and frequency of audit committee meetings significantly affect the level of risk disclosures, while the proportion of independe
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Jiraporn, Pornsit, Ali Uyar, Cemil Kuzey, and Merve Kilic. "What drives board committee structure? Evidence from an emerging market." Managerial Auditing Journal 35, no. 3 (2019): 373–97. http://dx.doi.org/10.1108/maj-11-2018-2079.

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Purpose Board committees enable boards to function effectively, as committees improve the quality of corporate governance by fulfilling specific, assigned tasks. This study aims to explore how board structure, CEO duality and audit quality are associated with board committee structure in the context of an emerging market, namely, Turkey. Design/methodology/approach The sample consisted of 122 firms listed on the Industrial Index of Borsa Istanbul for the years between 2012 and 2014, inclusive, and this yielded 366 firm-year observations. To test the hypotheses, the panel data analysis method w
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Hendi, Hendi, and Shella Shella. "Karakteristik Dewan Direksi, Komite Audit, dan Biaya Audit." E-Jurnal Akuntansi 32, no. 11 (2022): 3318. http://dx.doi.org/10.24843/eja.2022.v32.i11.p09.

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This study aims to examine the influence of the board of directors and the audit committee characteristic on audit fees. The independent variables were the size of the board of directors, the independence of the board of directors, women on the board of directors, the size of the audit committee, the independence of the audit committee, the financial expertise of the audit committee, the diligence of the audit committee, and women on the audit committee. The research population includes financial sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample consists of 208 o
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Dissertations / Theses on the topic "Audit committee Board size"

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Wang, Zijian. "Board characteristics, audit committee, and audit fees : Evidence from Swedish listed companies." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202576.

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This thesis examines the empirical relationship between a set of board characteristics (i.e. independence, diligence and expertise), audit committee (existence, characteristics and status within the board), and audit fees in a sample of Nasdaq OMX Stockholm-listed companies. The author investigates the relationship using a sample of 187 company-year observations for year 2011. Through multivariate regression analysis, the author found that more independent boards are associated with lower audit fees, while more expert boards and audit committee existence are associated with higher audit fees a
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Haron, Norhayati. "Board of directors, audit committee, managerial ownership and earnings management : Malaysian evidence." Thesis, Bangor University, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.568974.

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The current study investigates the link between internal corporate governance mechanisms and earnings management in Malaysia, ajurisdiction which is characterised by relatively concentrated ownership, weak enforcement, and poor investor protection. Here, the corporate governance attributes considered are board characteristics, audit committee characteristics, and managerial ownership. In the main analysis, we use four variants of a cross-sectional modified Jones (1991) model as proxies for the degree of earnings management. Since it has been suggested that there is potential for modified Jones
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Lee, Pao-Chen. "The audit committee as an additional mechanism of corporate governance in China." Thesis, University of Manchester, 2011. https://www.research.manchester.ac.uk/portal/en/theses/the-audit-committee-as-an-additional-mechanism-of-corporate-governance-in-china(079d2b7d-ec62-4432-afa0-653531210ea6).html.

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As the title suggests, this thesis focuses on the issues arising from the establishment of audit committees in listed companies in China, which hitherto have been adopted by companies on a voluntary basis alongside the pre-existing structure of supervisory boards, rather than as a mandatory requirement. Regarding this unique practice in China, this thesis attempts to address three research objectives: 1. To understand the effectiveness of supervisory boards (SBs) and audit committees (ACs) in China. 2. To understand how the operations of SBs and ACs improve the effectiveness of supervisory gov
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Mohamed, Yunos Rahimah. "The effect of ownership concentration, board of directors, audit committee and ethnicity on conservative accounting : Malaysian evidence." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2011. https://ro.ecu.edu.au/theses/155.

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This thesis examines whether ownership concentration, board of directors, auditcommittee and ethnicity of directors affect conservative accounting. Additionally,this thesis examines whether the impact of firms’ governance on conservatism ismoderated by ownership concentration. Previous evidence has suggested thatconservative accounting controls the agency problem, but so far, there is noevidence that it is applicable in Malaysian firms, as firms are closely held by thecontrolling shareholders. This thesis employs panel data on Malaysian listed companies observed overseven years from 2001 to 20
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Hosseinniakani, Seyed Mahmoud. "Effects of corporate governance on audit quality." Master's thesis, Universidade de Aveiro, 2014. http://hdl.handle.net/10773/13423.

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Mestrado em Contabilidade e Auditoria<br>It has been highlighted by the business world that audit quality and corporate governance can play critical roles in various corporate scandals. Understanding how the relationships between effective corporate governance and audit quality is important, requires investigating their components more precisely. So, the present study aims to carry out a comprehensive review and comparative summarizing the results of the published works on the effectiveness of corporate governance mechanisms, as well as audit committee’s influencing factors, in order t
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Dwekat, Aladdin. "The Impact of Audit Committee Characteristics on Corporate Social Responsibility Disclosure." Doctoral thesis, Universitat Politècnica de València, 2021. http://hdl.handle.net/10251/172178.

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[ES] A través de cuatro trabajos interrelacionados, esta tesis llena el vacío existente en la literatura al examinar el efecto del Comité de Auditoría (CA) y las características del Consejo de Administración en la divulgación de información RSC. El primer artículo presenta una imagen completa del campo de estudio utilizando dos metodologías: el análisis bibliométrico y el de redes sociales, mapeando el conocimiento de trabajos anteriores y sugiriendo nuevas vías para futuras investigaciones. Este trabajo analizó 242 artículos publicados en revistas indexadas en la Web of Science (1992-2019). E
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Amer, Mrwan. "Measuring the effect of the board of directors and audit committee characteristics on firm financial performance in Egypt." Thesis, Cardiff Metropolitan University, 2016. http://hdl.handle.net/10369/8132.

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Corporate governance mechanisms are formed of different building blocks; the board of directors and audit committees are considered to be of the main ones. Nowadays, there has been a significant change, worldwide, in the guidelines and relationships connecting the shareholders, the boards, and the corporate management. The size of foreign investment attracted to Egypt, being an evolving market, has been growing in the past ten years. Corporate governance quality and firm performance are considered among the most important factors for investors in the Egyptian market. This research investigates
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Baric, Zeljka. "The Role of Internal Audits within Financial Institutions in Sweden." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-302317.

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Corporate governance is a highly discussed topic in financial circles. Recent corporate failures have triggered regulatory reforms where the internal audit was given a stronger position. However, this regulatory evolution also brought challenges to internal audit activity. The growing demands and pressure from stakeholders have placed internal auditors in a difficult position of having to serve several stakeholders and sometimes inconsistent ones with different agendas. That is why the aim of this thesis was to examine how regulations have impacted the internal audit within financial instituti
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Rickling, Maria F. "Three Essays on Corporate Governance and Meeting-Beating or Missing Analyst Forecasts." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/438.

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The beginning of the 21st century was plagued with unprecedented instances of corporate fraud. In an attempt to address apparent non-existent or “broken” corporate governance policies, sweeping measures of financial reporting reform ensued, having specific requirements relating to the composition of audit committees, the interaction between audit committees and external auditors, and procedures concerning auditors’ assessment of client risk. The purpose of my dissertation is to advance knowledge about “good” corporate governance by examining the association between meeting-or-beating analyst f
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Souza, Paulo Cesar da Silva Siqueira de. "Práticas do comitê de auditoria: evidências de empresas brasileiras." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-04042011-202813/.

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O objetivo principal da pesquisa foi investigar quais fatores motivaram empresas brasileiras de capital aberto a adotarem o Comitê de Auditoria como parte integrante de sua estrutura de Governança Corporativa. Como complemento, investigou-se a associação entre características das companhias, como Liquidez, Porte e Emissão de ADR\'s, e a adoção ou não de comitês de auditoria. Para tanto, foi selecionada uma amostra de 100 companhias, extraídas de um universo de 420, com maior volume de negócios entre abril de 2009 e março de 2010. Para esse grupo, foi submetido um questionário a fim de coletar
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Books on the topic "Audit committee Board size"

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Office, General Accounting. Railroad retirement: Size, nature, and funding sources : fact sheet for the chairman, Committee on the Budget, United States Senate. The Office, 1986.

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Office, General Accounting. Foreign banks: Internal control and audit weaknesses in U.S. branches : report to the Subcommittee on Financial Institutions and Consumer Credit, Committee on Banking and Financial Services, House of Representatives. The Office, 1997.

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Office, General Accounting. Foreign banks: Internal control and audit weaknesses in U.S. branches : report to the Subcommittee on Financial Institutions and Consumer Credit, Committee on Banking and Financial Services, House of Representatives. The Office, 1997.

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United States. Congress. House. Committee on Banking and Financial Services. Subcommittee on Financial Institutions and Consumer Credit., ed. Foreign banks: Internal control and audit weaknesses in U.S. branches : report to the Subcommittee on Financial Institutions and Consumer Credit, Committee on Banking and Financial Services, House of Representatives. The Office, 1997.

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1863-1948, Bassett Edward M., New York (N.Y.) Heights of Buildings Commission., and New York (N.Y.). Board of Estimate and Apportionment., eds. Report of the Heights of buildings Commission to the Committee on the Height, Size and Arrangement of Buildings of the Board of Estimate and Apportionment of the City of New York. M.B. Brown printing and binding co.], 1990.

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Audits, Oregon Division of, Oregon. Legislative Assembly. Emergency Board., Oregon. Legislative Assembly. Legislative Administration Committee., et al., eds. Audit review, State of Oregon, Legislative bodies, Salem, Oregon: Legislative Assembly Emergency Board, January 10, 1983 to June 30, 1987 : Legislative Administration Committee, Legislative Committee on Trade and Economic Development, Office of the Legislative Revenue Officer, Commission on Indian Services, Office of the Legislative Fiscal Officer, January 1, 1984 to June 30, 1987. The Division, 1989.

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Counseling the Corporate Board & Audit Committee in an Era of Change: SEC Disclosure & the Intersection of Corporate Governance. Practising Law Institute, 2002.

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The State of South Carolina General Assembly, Legislative Audit Council, sunset review of Board of Pharmacy, Board of Medical Examiners, Board of Dentistry, Board of Veterinary Medical Examiners, Board of Nursing, Board of Chiropractic Examiners, Joint Liaison Committee on Small Business. The Council, 1986.

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Moran, Sheila, and Ronald Kral. Board of Directors and Audit Committee Guide to Fiduciary Responsibilities: Ten Critical Steps to Protecting Yourself and Your Organization. AMACOM, 2013.

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Board of Directors and Audit Committee Guide to Fiduciary Responsibilities: Ten Critical Steps to Protecting Yourself and Your Organization. AMACOM, 2018.

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Book chapters on the topic "Audit committee Board size"

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Siregar, Nurlisa Borliani, Isfenti Sadalia, and Amlys Syahputra Silalahi. "Good Corporate Governance on Firm Value in the LQ45 Index (Indonesia Stock Exchange)." In Proceedings of the 19th International Symposium on Management (INSYMA 2022). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-008-4_20.

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AbstractThe company does not only aim to seek profit but also to maximize its value, which is reflected in the company’s share price. Good corporate governance is a system that regulates the relationship between managers, creditors, and employees by considering their rights and obligations to create added value for the company. This study aims to examine the effect of good corporate governance on firm value. The research was conducted on companies listed on LQ45 on the Indonesian Stock Exchange from 2017 to 2021. The sample was determined by purposive sampling with a sample size of 45. In this
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Khikmah, Siti Noor, Muji Mranani, and Indira Januarti. "Do Board and Audit Committee Characteristics Improve External Auditor Choice?" In Proceedings of 5th Borobudur International Symposium on Humanities and Social Science (BISHSS 2023). Atlantis Press SARL, 2024. http://dx.doi.org/10.2991/978-2-38476-273-6_116.

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Bala, Hussaini, Armaya’u Alhaji Sani, Mujeeb Saif Mohsen Al-Absy, Ghousia Khatoon, Nusrathunnisa, and Samira Benbelgacem. "Gauging the Act of Female Board and Audit Committee Attributes on Creative Accounting Practice: The Moderating Effect of Board Age Diversity." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-71526-6_101.

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Tahajuddin, Sulaiman, Abdul Wahid Mohd Kassim, Raman Noordin, and Junainah Jaidi. "Board and Audit Committee Structure and the Quality of Corporate Environmental and Social Responsibilities Disclosures in Malaysian Companies." In Digitalisation: Opportunities and Challenges for Business. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-26956-1_43.

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Madi, Hisham, Ghaidaa Abdel Nabi, Fadi Abdelfattah, and Ahmed Madi. "The Effect of the Characteristics of the Board of Directors and the Audit Committee on Financial Performance: Evidence from Palestine." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-35828-9_35.

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Bala, Hussaini, Armaya’u Alhaji Sani, Mujeeb Saif Mohsen Al-Absy, Abdurrahman Adamu Pantamee, and Abubakar Balarabe Karaye. "Proposed Conceptual Framework for the Effect of Female Representation in the Board and Statutory Audit Committee on Creative Accounting Practice." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-66218-8_7.

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Agyei-Mensah, Ben Kwame, Otuo Serebour Agyemang, and Abraham Ansong. "Audit Committee Effectiveness, Audit Quality, and Internal Control Information Disclosures." In Corporate Governance Models and Applications in Developing Economies. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9607-3.ch001.

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This chapter examined the linkages between audit committees' effectiveness, audit quality, and internal control information disclosure. Empirical evidence on the effect of audit committee effectiveness and audit quality on internal control information disclosure is scanty. Using a 210 firm-year sample of firms listed on the Ghana Stock Exchange for the period 2013-2017, the chapter tried to fill the research gap. After controlling for board size, proportion of independent directors, and leverage, the results from univariate and multivariate analyses indicated that effective audit committee and
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Ahmadi, Ali, and Tijani Amara. "Exploring the Role of Corporate Governance and CSR Strategy on the Level of ESG Disclosure." In Practice, Progress, and Proficiency in Sustainability. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-3011-1.ch009.

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We refer to devote this paper on investigating the impact of Global Compact membership, GRI Standards adoption, board size, audit committee independence', ESG controversies, remuneration of the board of directors members on the ESG disclosure. The methodology proposed will draw on the multidimensional scaling as a multivariate assessment tool to evaluate and prioritize the effect of corporate governance on the environmental, social and governance disclosure. This paper uses a cross-country sample of 455 listed firms located in thirty eight countries from Europe and Asia over the period 2010–20
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Merter, Abdullah Kürşat, Yavuz Selim Balcioğlu, Sedat Çerez, and Gökhan Özer. "The Impact of Board Qualifications on the Complexity of Sustainability Reports." In Advances in Business Strategy and Competitive Advantage. IGI Global, 2024. https://doi.org/10.4018/979-8-3693-4123-0.ch005.

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The boards of directors serve as an important control unit in the effective management of sustainability reports. Various characteristics, such as the experience and skills of the board members, the presence of female members on the board, and the size of the board, can affect the company's approach to sustainability issues. Therefore, the boards of directors of companies have a critical role in understanding sustainability reports. The objective of this study is to investigate the correlation between the intricacy of sustainability reports and the attributes of the board. For this purpose, fi
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Al Amosh, Hamzeh Adel. "The Role of Governance Attributes in Corporate Social Responsibility (CSR) Practices Evidence From Jordan." In Corporate Governance and Its Implications on Accounting and Finance. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4852-3.ch012.

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The importance of information disclosure is increasing for stakeholders, mainly the non-financial disclosure, and the primary objective of the current study is to investigate the impact of a set of governance attributes on the level of corporate social responsibility disclosure in the Jordanian context. The study sample consisted of 51 industrial companies listed during 2012 to 2017; a set of statistical analyzes were used, such as descriptive statistics and multiple regression. Empirical evidence shows that the board size and audit committee play a crucial role in the social responsibility di
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Conference papers on the topic "Audit committee Board size"

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Suhendra, Euphrasia Susy, and Dini Tri Wardani. "The Influence of Corporate Governance Mechanism to Earnings Management on Indonesia and China Industrial Banking." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00597.

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The goal of this research is to evaluate the influence of managerial ownership structure, independent board of commissioners proportion, independent commissioner size, and audit committee size on earnings management in banking industry in China and Indonesia. The data used is secondary data with discretionary accrual as earnings management proxy. Data is processed and analyzed by independent samples t-test and multiple linear regression The results of this research show that there is a difference between earnings management, managerial ownership structure, proportion independent board of commi
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Ishaq, Mohammed Ahmed. "Effects of Board Size, Board Committees Characteristics and Audit Quality on Audit Report Lags." In ISSC 2016 International Conference on Soft Science. Cognitive-crcs, 2016. http://dx.doi.org/10.15405/epsbs.2016.08.114.

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Zamakhsyari, Luthfi, and Dwi Winarni. "The Influence of The Size of The Sharia Supervisory Board and The Audit Committee on Islamic Social Reporting Disclosure (Study on Indonesian Islamic Commercial Banks Registered with the Financial Services Authority for the 2016-2020 period)." In Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.10-8-2022.2320797.

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Kusumaningtyas, Metta, Anis Chariri, and Etna Nur Afri Yuyetta. "Board Of Commissioners, Audit Committee Gender, Institutional Ownership and Earnings Management." In Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/icaf-19.2019.17.

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Nanda, Ulfa Luthfia, and Yeni Fitriani Somantri. "Effect of Board of Commissioners and Audit Committee on Earning Management." In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.043.

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Baroroh, Niswah, Digna Ardelia, Heri Yanto, and Bestari Handayani. "The Effect of Company Size and Audit Committee on Sustainability Reporting." In Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.27-7-2021.2316916.

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"The Nexus between Board Audit Committee Characteristics and Financial Performance of Companies in Africa." In International Conference on Accounting, Business, Economics and Politics. Tishk International University, 2022. http://dx.doi.org/10.23918/icabep2022p32.

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OANH, Nguyễn Thị Kim, Nguyen Van DINH, and Nguyen Cam VAN. "Associations of Board Size, Audit Reputation, and Debt with Financial Restatement: Evidence in Vietnam." In International Conference on Emerging Challenges: Business Transformation and Circular Economy (ICECH 2021). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.211119.012.

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Pangaribuan, Hisar, and Agus Sriyanto. "The Impact of Profitability and Monitoring Function of the Board and Audit Committee on CSR Disclosures." In Tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220501.035.

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Christiawan, Yulius Jogi, Sarah Theophilia Prasetyo, and Arlina Putri Woentoro. "The Effect of Committee Audit Characteristics and Reputation of Audit Firm on the Integrity of Financial Statement With Company Size as Moderating Variable." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.065.

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