Academic literature on the topic 'Audit committee meetings'
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Journal articles on the topic "Audit committee meetings"
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Sharma, Vineeta, Vic Naiker, and Barry Lee. "Determinants of Audit Committee Meeting Frequency: Evidence from a Voluntary Governance System." Accounting Horizons 23, no. 3 (September 1, 2009): 245–63. http://dx.doi.org/10.2308/acch.2009.23.3.245.
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SYNOPSIS: Because authoritative statements on corporate governance (e.g., the Sarbanes-Oxley Act of 2002) are silent about how frequently audit committees should meet, corporate audit committees have considerable discretion in scheduling meetings. Although prior research shows the frequency of audit committee meetings is an important indicator of the effectiveness of the audit committee, we know very little about the underlying determinants of meeting frequency. In this study, we examine the determinants of the frequency of audit committee meetings in a voluntary governance system, New Zealand. We find that multiple directorships, audit committee independence, and an independent chair of the audit committee are negatively associated with meeting frequency. Other variables negatively associated with meeting frequency include a Big 4 auditor, growth opportunities, and regulated industry. Audit committee meeting frequency is positively associated with the size of the audit committee and the level of institutional and managerial ownership. We also find that financial expertise and board independence are positively associated with meeting frequency when the risk of financial misreporting is higher.
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KISWANTO, KISWANTO, Ika Diah APRIYANI, Heri YANTO, Ain HAJAWIYAH, and Hadrian Geri DJAJADIKERTA. "Determinants of Environmental Disclosure in Indonesia." Journal of Environmental Management and Tourism 11, no. 3 (June 16, 2020): 682. http://dx.doi.org/10.14505//jemt.v11.3(43).22.
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This study aims to identify the impacts of audit committees, audit committee meetings, and boards of commissioner meetings (BCM) on environmental performance and environmental disclosure (ED). The population of this study was 89 companies listed in LQ45 for the period 2011-2016. By using purposive sampling technique, this study identified 23 companies as samples. Path analysis based on the structural equation model was used. Environmental performance had a significant and positive effect on ED, audit committee meetings also determined ED and BCM, but have no effect on environmental performance. BCM did not have any significant effect on environmental performance. Audit committee had a significant positive effect on audit committee meetings. While size had a positive effect on the audit committee and BCM but did not affect the audit committee meeting. These results indicate that the discussion in audit committee meetings and BCM focused more on the ED rather than environmental performance.
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Raghunandan, K., and Dasaratha V. Rama. "Determinants of Audit Committee Diligence." Accounting Horizons 21, no. 3 (September 1, 2007): 265–79. http://dx.doi.org/10.2308/acch.2007.21.3.265.
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The number of audit committee meetings is the only publicly available quantitative signal about the diligence of audit committees, and private sector bodies and Securities and Exchange Commission (SEC) officials have emphasized the need for frequent meetings of the audit committee. Prior research indicates that the number of audit committee meetings is associated with many “good” outcomes related to financial reporting, but there is little empirical evidence related to the determinants of audit committee diligence. In this paper we examine the association between firm characteristics and the number of audit committee meetings as a proxy for audit committee diligence. Our sample includes 319 firms from the S&P SmallCap600 with a December 31, 2003 fiscal year-end. We find that there are more audit committee meetings in firms that (1) are larger, (2) have high outsider block-holdings, (3) are in litigious industries, or (4) have more board meetings. The number of audit committee meetings increases with audit committee size. There is a significant positive relationship between the proportion of accounting experts and the number of meetings, but there is no such association between the proportion of nonaccounting financial experts and the number of meetings; these results also provide some context to the controversy surrounding the SEC's attempts to define “audit committee financial expert.”
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Al-Jalahma, Abdulla. "Impact of audit committee characteristics on firm performance: Evidence from Bahrain." Problems and Perspectives in Management 20, no. 1 (February 14, 2022): 247–61. http://dx.doi.org/10.21511/ppm.20(1).2022.21.
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The purpose of this study is to analyze the relationship between different audit committee attributes and company performance in Bahrain. This paper investigates the impact of audit committee independence, size, and meeting frequency on company performance (employing ROE, ROA, and Tobin’s Q). Data from all 14 non-financial publicly listed companies on Bahrain Bourse during 2005–2019 were used. The results revealed that companies with independent audit committees and big audit committees in terms of size are performing poorly. It is also shown that the number of audit committee meetings does not affect company performance. Further, this study failed to find any association between the number of audit committee meetings and company performance. The findings show that shareholders might lack knowledge of the importance of corporate governance mechanisms. The results of this study should be of potential interest to different stakeholders, including regulators, investors, and auditors, in their attempts to improve company performance and monitoring mechanisms in emerging economies.
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Gendron, Yves, Jean Be´dard, and Maurice Gosselin. "Getting Inside the Black Box: A Field Study of Practices in “Effective” Audit Committees." AUDITING: A Journal of Practice & Theory 23, no. 1 (March 1, 2004): 153–71. http://dx.doi.org/10.2308/aud.2004.23.1.153.
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Although audit committees typically are considered a crucial corporate governance mechanism, knowledge is scant about the practices carried out in audit committee meetings. This paper provides insights into practices that audit committee members carry out in meetings, including the part of the meetings where members meet privately with auditors. The investigation was conducted via a field study in three Canadian public corporations—whose respective audit committees complied to a large extent with regulatory guidelines of the Toronto Stock Exchange and the voluntary recommendations of the Blue Ribbon Committee on audit committee effectiveness. Further, the three audit committees that we investigated are generally perceived as effective by the individuals who attend meetings. Our results highlight key matters that audit committee members emphasize during meetings, such as: accuracy of financial statements; appropriateness of the wording used in financial reports; effectiveness of internal controls; and the quality of the work performed by auditors. We also elicit the evaluation criteria that members use to assess written and verbal information submitted by managers and auditors. In addition, we found that a key aspect of the work carried out by audit committee members consists of asking challenging questions and assessing responses provided by managers and auditors.
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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 (March 31, 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 Audit Report Lag (ARL) and Management Report Lag (MRL). The data obtained in this study were as many as 113 sample companies. The data analysis method of this research is multiple linear regression. The results of the Audit Lag Report shows that the proportion of independent commissioners, audit committee financial expertise, and audit committee meetings affect the Audit Lag report while the size of the board of commissioners, independent audit committee, and audit committee membership has no effect on the Audit Lag Report. In contrast to the results of Management Report Lag shows that independent audit committees and audit committee meetings affect Management Lag Reports while the proportion of independent commissioners, board size, audit committee financial expertise, and audit committee membership has no effect on Lag Management Reports.
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Yustrida Bernawati, Paradisa Sukma,. "The Impact of Audit Committe Characteristics on Audit Quality." Jurnal Akuntansi 23, no. 3 (January 20, 2020): 363. http://dx.doi.org/10.24912/ja.v23i3.602.
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This research was conducted to investigate the effect of audit committee characteristics on audit quality. The characteristics of the audit committee used in this study are the number of audit committees, number of audit committee meetings, audit committee education background, and audit committee experience while audit quality is measured using audit fees. This study uses manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2018 with 70 observation data and uses OLS regression. The results of this study indicate all four Audit Characteristics, only size and experience significantly influence audit quality. While audit meetings and education do not significantly affect audit quality. Likewise with the education that can not ensure the capabilities possessed by members of the audit committee. Overall, the effectiveness of the audit committee has no significant effect on audit quality.
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Yuliani, Yuliani, and Christine Novita Dewi. "EFEKTIVITAS KOMITE AUDIT DAN MANAJEMEN LABA RIIL." Jurnal Riset Akuntansi dan Keuangan 11, no. 2 (June 7, 2015): 157. http://dx.doi.org/10.21460/jrak.2015.112.16.
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h: 0px; "> This research is an empirical study of the audit committee effectiveness towards the company’stendency in conducting real earnings management. The purpose of this research is to obtain empiricalevidence the influence of educational background of the audit committee’s composition, diligence ofthe audit committee, audit committee’s relationship with related parties towards company’s tendencyin conducting real earnings management through sales manipulation, excessive production andreduction in discretionary cost. Sampling was done using purposive sampling method, which uses 117data of manufacturing companies that are listed in BEI (Indonesia Stock Exchange) in the period of2009 to 2012 that tend to conduct real earnings management. The independent variable used are theeducational background composition of the audit committee members, audit committee diligence isproxied by the frequency of the audit committee internal meetings, and the audit committeerelationships with related parties are proxied by the frequency of the external audit committeemeeting, the results showed that the more fulfilled the composition of the audit committee competence,the more numbers of internal and external meetings conducted by audit committee, the lower ofcompany tends to manage their earnings though real activities.Keywords: real earnings management, internal meetings, audit committee’s compositions, externalmeetings
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Sori, Zulkarnain Muhamad, Mohamad Ali Abdul Hamid, Siti Shaharatulfazzah Mohd Saad, Jonathan Gerard Evans, and Annuar Md Nassir. "Audit committee: Some evidence from Malaysia." Corporate Board role duties and composition 2, no. 3 (2006): 25–35. http://dx.doi.org/10.22495/cbv2i3art3.
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This study aimed to investigate the perceptions of senior managers of Malaysian publicly listed companies on issues relating to audit committee authority and effectiveness. Questionnaire survey technique was employed to seek the respondents perceptions on five issues, namely audit committee appoints the auditor, audit committee determines and reviews audit fees, audit committee determines and reviews the auditor’s scope and duties, and audit committee’s reports and meetings. The majority of respondents agreed that auditor would be more effective and independent if audit committee assumed the responsibility to appoint the auditor, determine and review the audit fees, and determine and review the external auditor’s scope and duties. It is also found that disclosure of audit committee report and quarterly meeting would enhance the perceptions of users of financial statement concerning the effectiveness of the committee.
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Ojeka, Stephen A., Alex Adeboye, and Olajide Dahunsi. "Does Audit Committee Characteristics Promote Risk Management Practices in Nigerian Listed Firms?" Accounting and Finance Research 10, no. 2 (May 26, 2021): 70. http://dx.doi.org/10.5430/afr.v10n2p70.
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There has been a huge and deluge of risk threatening industries at an unequalled magnitude in recent times. As such, the board of directors and senior executives are increasingly expected to manage their various organizations' risk portfolios, affecting their financial performance. This has led to the assigning of the risk assessment role to the audit committee. The board of directors and its audit committee play an essential function in Enterprise Risk Management (ERM) by building up the right condition or tone-at-the-top. Given the board's responsibilities for representing the interests of shareholders, it plays a vital role in overseeing management's approach to ERM. This study examined the relationship between audit committee characteristics and risk management of some selected listed firms in a developing country like Nigeria. The study used secondary data to describe the dependent variable (financial risk decomposed into credit risk and liquidity risk) and the explanatory variables (decomposed into audit committee accounting expertise, audit committee meetings, audit committee independence and audit committee gender). The study used pair sample t-test, student t-test, Pearson Moment Correlation and random panel data estimator for twenty (20) selected listed firms for 2012-2016. Findings indicate that there is a negative between audit committee accounting expertise and financial risk. This revealed that Accounting Expertise in Audit Committees are likely to involve in activities and practices to curb financial risk. In addition, the Audit committee meeting indicates a negative relationship with credit risk. Audit committee gender and audit committee independence have a negative effect on liquidity risk. Therefore, this study recommends that Audit committees embrace Enterprise Risk Management (ERM) to manage risks effectively across the organization. Risk management processes should be one of the major points of discussion during audit committee meetings.
Dissertations / Theses on the topic "Audit committee meetings"
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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 forecasts and audit fees, audit committee compensation, and audit committee tenure and “busyness”. Using regression analysis, I found the following: 1) the frequency of meeting-or-just beating (just missing) analyst forecasts is negatively (positively) associated with audit fees, 2) the extent by which a firm exceeds analysts’ forecasts is positively (negatively) associated with audit committee compensation that is predominately equity-based (cash-based), and 3) the likelihood of repeatedly meeting-or-just beating analyst forecasts is positively associated with audit committee tenure and “busyness”. These results suggest that auditors consider clients who frequently meet-or-just beat forecasts as being less “risky”, and clients that frequently just miss as being more “risky”. The results also imply that cash-based director compensation is more successful in preserving the effectiveness of the audit committee’s financial reporting oversight role, that equity-based compensation motivates independent audit committee directors to focus on short-term performance thereby aligning their interests with management, and that audit committee director tenure and the degree of director “busyness” can affect an audit committee member’s effectiveness in providing financial reporting oversight. Collectively, my dissertation provides additional insights regarding corporate governance practices and informs policy-makers for future relevant decisions.
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Khalifa, H. Abdulfattah Mohamed G. "The Effect of Board and Audit Committee Characteristics on the Financial Performance of United Arab Emirates Firms." Thesis, 2018. https://vuir.vu.edu.au/37857/.
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Corporate governance has received a great deal of attention because of financial scandals and corporate failures, such as with Enron, WorldCom, Global Crossing and Arthur Andersen, to name a few. Although previous studies have explored the relationship between corporate governance and financial performance, limited research exists on the effects of corporate governance on financial performance in the United Arab Emirates (UAE). The main purpose of this study was to study the effects of corporate governance—comprising board characteristics and audit committee characteristics—on the financial performance of listed companies in the UAE, covering the period from 2006 to 2015. In addition, this study undertook a comparison of the changes to corporate governance practices, based on the UAE corporate governance codes, for three different periods of time between 2006 to 2007, 2009 to 2010 and 2013 to 2014. The study sample included 47 listed firms in the UAE.
This research adopted a multi-theoretic approach, incorporating agency theory and resource dependence theory, to develop a context-specific UAE corporate governance framework to guide the study. A multiple regression panel model was employed to examine the effects of corporate governance characteristics on firm financial performance. In addition, an ordinary least squaresmodel, along with analysis of variance testing, was employed to compare the effect of changes to financial performance arising from changes to the UAE corporate governance codes.
The results demonstrated that board size and board meetings had a positive relationship with financial performance, while, from an overall perspective, there was no association between board composition (independent directors) and financial performance. The variables of board members’ education and board members’ experience had an insignificant relationship with firm financial performance. With respect to audit committee characteristics, there was no significant relationship between audit committee size and firm financial performance. However, there were positive relationships between both audit committee composition and audit committee members’ education and firm financial performance. Finally, the number of audit committee meetings had an overall positive association with financial performance.
The two amendments made to the corporate governance code during the study period affected the audit and board committee characteristics, as intended by these amendments. Of these amendments, the second amendment had the most significant effect on board meetings, board members’ education, board members’ experience, audit committee meetings and audit committee members’ education.
The potential policy implications arising from the study consist of the following: (i) rationalising audit committee size to help improve firm financial performance; (ii) firms to employ directors with a more diverse skill set to enhance board effectiveness; (iii) strengthening corporate governance reporting; (iv) specifying a maximum proportion of independent board members; (v) requiring all members of the audit committee to be independent to better monitor the performance of the board; and (vi) requiring audit committee members to have a recognised qualification in finance or significant expertise in accounting and financial affairs.
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Chiang, Chung-Wei, and 蔣中瑋. "The Association between Audit Committee Meeting Frequency and Earnings Response Coefficient." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/88530235133450327105.
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碩士國立臺北大學
會計學系
101
The audit committee system has been introduced into Taiwan since January 2007. The Taiwan Securities and Exchange Act has regulated that all public company should set up an audit committee or a supervisor. According to article 7 of the Regulations Governing the Exercise of Powers by Audit Committees of Public Companies, the audit committee shall meet at least quarterly. The operations of the audit committee, such as meeting frequencies, the rate of attendance of each independent director, or any other matters that require reporting must be published in annual report in order to follow the Regulations Governing Information to be Published in Annual Reports of Public Companies Article 10 as well. Previous literatures informed that audit committee can strengthen the company's internal control, company’s performance, and ensure the quality of financial reports. The Audit Committee meeting frequencies were studied by scholars as well, and the studies showed higher meeting frequencies will improve the quality of the financial reports and the accuracy of disclosure content. In addition, some studies found a positive correlation between the establishment of audit committee and earnings-return. The purpose of this study is to examine the association between audit committee meeting frequency and earnings response coefficient on investor perception. Listed publicly companies in Taiwan with audit committee from 2007 to 2011 are used as a sample. Empirical results don’t show a significant positive correlation between earnings response coefficient and audit committee meeting frequency. The investor’s perspective on the company’s share price is not affected by the audit committee meeting frequency.
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Yi, Juei-Min, and 易瑞敏. "The Association between the Meeting Frequency of Audit Committee and Earnings Management." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/50569526024612703416.
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碩士國立臺北大學
會計學系
101
In Taiwan, for the purpose of improving corporate governance, the Securities and Exchange Act was revised and passed by the Legislative Yuan at the Third Reading in December, 2005. The regulation of audit committee has been in force since January, 2007. The former research indicated that high quality of audit committee could reduce earnings management, but the association between the diligence of audit committee and earnings management was seldom investigated. This study examines whether the meeting frequency of audit committee, which refers to the proxy of diligence, is related to earnings management. Furthermore, because of the high percentage of family-controlled firms in Taiwan, the study also examines whether the family control structure will affect the monitoring power of audit committee, i.e. the effect of the meeting frequency of audit committee on earnings management. After excluding unsuitable samples, the samples used in this study are 174 firm-year observations from 2007 to 2011. Because the meeting frequency of audit committee is an independent variable that can not be adapted to the Heckman two-stage method, the study uses the OLS method and the Fixed Effect method to control self-selection bias. However, the empirical results of these models can not show a stable and robust association between the meeting frequency of audit committee and earnings management. It may be caused by the limited sample size, the insufficient research methods, and the indecisive released information on the meetings of audit committee.
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Hsiao, Han-Yu, and 蕭涵予. "The Association among Meeting Frequency of Board of Directors, Audit Committee andEarnings Management." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/40258790747003318605.
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碩士中國文化大學
會計學系
102
In order to improve our corporate governance, an amendment to the Securities Exchange Act in January 2006, the independent directors and audit committee sys-tem formally introduced hoping to set up an independent director and audit commit-tee, assist and enhance the viability of professional board of directors, and to strengthen functions of the Board, structure and operations. In past studies, there are a lot of literature focusing on characteristics of board of directors, audit quality and the impact on corporate performance, such as earnings management for discussion at the board meeting, but few aspects to do the extension research to meeting frequency of board of directors. Due to lack of the Taiwan business for the study of literature, it is caused by the motive of this article. Using a sample of Taiwanese listed companies during the period from 2009 to 2012, I explore the relationship among meeting frequency of board of directors, audit committee and earnings management, and the absolute value of discretionary accruals as a measure of earnings management. The empirical results show that the meeting frequency of board of directors have the insignificant relation to earnings man-agement.The family-controlled corporation has the significant positive relation to earnings management. The meeting frequency of audit committee have the significant negative relation to earnings management. The result of this study will help industry, government, and academic to understand or clarify the relationship among meeting frequency of board of directors, characteristics of board of directors and earnings management, and also supplement to literature.
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Lu, Yu-Hsiang, and 呂毓翔. "Audit Committee and Earnings Management: A Study of Meeting the Earnings Benchmark Target of Avoiding Losses." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/6kn8rn.
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碩士中原大學
會計研究所
103
In 2007, Taiwan amended the Securities and Exchange Act to require listed companies to establish audit committees. Many studies found audit committee can improve corporate governance and reduce earnings management after implementing the audit committee. But prior studies seldom consider the three earnings management tools - classification shifting, discretionary accruals and real activities. Therefore, the purpose of this study is to investigate whether audit committee can effectively limit avoiding losses companies’ earnings management behavior by examining classification shifting, discretionary accruals and real activities. In this study, we used listed companies from 2007 to 2013 in Taiwan as our sample. The empirical results indicate that the avoiding losses companies’ audit committee can reduce earnings management of classification shifting and real activities, but not discretionary accruals. Finally, we use wald test to examine when companies in earnings benchmark target of avoiding losses, whether the companies with audit committee can achieve better earnings quality. Our finding suggests that compare with none audit committee, the companies with audit committee can reduce earnings management of classification shifting and real activities. Same as past studies, audit committee can improve corporate governance and provide a better earnings quality.
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CHEN, YU-PIN, and 陳育斌. "Determinants of Audit Committee Meeting Frequency: An Empirical Study of Taiwan TSE and OTC Listed Companies." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/09897770500182129740.
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碩士國立臺北大學
會計學系
101
The mechanism of audit committee has been introduced into Taiwan since January 2007. Domestic public company applies to the newly revised Securities and Exchange Act that should set up an audit committee or a supervisor. Prior research indicates that more frequent audit committee meetings are associated with reduced incidence of significant internal control weakness, the agency problems between management authorities and stakeholders, and improve the quality of financial reporting and auditing. The audit committee diligence is an important signal of the quality of the audit committee indicators. This study uses the number of audit committee meetings as the proxy for the diligence of audit committees. In this study, we examine the determinants of the frequency of audit committee meetings in Taiwan. The determinants of domestic public companies are divided into four main categories, including the factor of the corporate characteristics, agency costs, the board of directors and audit committee characteristics. The sample comprised of domestic public companies that formed audit committee from 2007 to 2011. We used the Poisson regression model to examine the determinants of the frequency of audit committee meetings. The empirical results implicate that larger firms, the company incurred a loss situation, CEO duality, board meeting frequency is higher, and the proportion of audit committee financial experts are positively associated with audit committee meeting frequency. Audit committee meeting frequency is negatively associated with the proportion of insider ownership.
Books on the topic "Audit committee meetings"
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Committee, Institute of Chartered Accountants in England and Wales Auditing. Setting the agenda: Abrief guide to audit committee meetings. [London]: The Institute of Chartered Accountants in England and Wales, 1993.
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Kansas. Legislature. Legislative Division of Post Audit. Special education: Determining whether school districts are accountable for meeting goals contained in student's individual education programs : performance audit report : a report to the Legislative Post Audit Committee. Topeka, Kan: The Division, 2001.
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Consideration and approval of the Inspector General audit plan for 2002, and the creation of the Office of History and Preservation within the Office of the Clerk: Business meeting before the Committee on House Administration, House of Representatives, One Hundred Seventh Congress, second session, hearing held in Washington, DC, June 26, 2002. Washington: U.S. G.P.O., 2003.
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Standards of Tax Practice Committee meeting advising about the audit lottery. [Chicago, Ill: American Bar Association, Section of Taxation, 1996.
Find full textBook chapters on the topic "Audit committee meetings"
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"The Position of Local Authorities." In Macdonald on the Law of Freedom of Information, edited by John MacDonald and Ross Crail. Oxford University Press, 2016. http://dx.doi.org/10.1093/oso/9780198724452.003.0010.
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Access to information held by local government is covered by various statutes and codes. Part VA of the Local Government Act 1972 provides for admission to meetings, access to agendas and reports, inspection of minutes and other documents after meetings, and additional rights for members of principal councils. Part II of the Local Government Act 2000 introduced new executive structures for local authorities. Where an authority has adopted a leader, or mayor, and cabinet executive, access to information is governed by regulations. The general principle is for the public to have access to meetings and documents where a local authority executive, committee, or an individual takes an executive decision. Under the regulations the authorities have to advertise key decisions. The chapter also reviews the new provisions for audit and reports in the Local Audit and Accountability Act 2014 and the Local Government Transparency Codes 2014 and 2015.
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Çelik, Şaban, and Tuna Can Güleç. "Corporate Governance and Performance." In Corporate Governance Models and Applications in Developing Economies, 162–91. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9607-3.ch009.
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The purpose of the present study is to evaluate the current state of the linkage between corporate governance and performance. Corporate governance is by far the most important subject that should be studied due to its role and significance. Accordingly, there is intensive literature on corporate governance and its possible impact on performance. By conducting a systematic literature review, the authors provide the results of frequently used variables that supposed to reflect the character of corporate governance on firm performance. The study covers the findings of empirical papers that analyze the impact of “board size,” “percentage of independent directors,” “CEO duality,” “ownership concentration,” “audit committee and auditor reputation,” “board meetings,” and “firm size.” The examination of the reviewed studies indicates that there is a need to explain the competing findings observed among firms, markets, and countries by developing a theoretical explanation.
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Karnam, Gayithri. "Public Expenditure Control and Management." In Public Expenditure in India, 139–76. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780192857569.003.0005.
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Effective public expenditure control mechanism inbuilt into the system and its function to ensure prudent use of public resources is of paramount importance in public financial management. To ensure a strong accountability presence, it is essential that effective control is put in place at both the stages of planning and execution. Public expenditure planning has to necessarily reflect the societal needs. Hence, resource allocation has to be based on precise cost estimates of meeting such expenditure needs. Excessive allocations can lead to wasteful and inefficient use of resources, and on the contrary, inadequate allocations result in under-provisioning, leading to poor quality service delivery. This chapter documents the current institutional mechanisms in place to ensure control on public expenditure and critically examine its effectiveness using the existing evidence and discussions with the stakeholders. Owing to the shrinking number of budget proposals that get discussed before parliamentary passage, the growing resort to supplementary demands, growing audit reports (both in volume and content) over time that are not fully discussed due to lack of time, and infrequent meetings of the committees are some aspects that need to be addressed in toning up public expenditure control in India, both at the national and sub-national levels.
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Bui, Hoang. "Determinant factors of information disclosure on sustainability reporting in Vietnam." In No Question: Sustainability is Everyone’s Business : IV. BBS International Sustainability Student Conference Proceedings, 58–69. Budapest Business School, 2022. http://dx.doi.org/10.29180/9786156342386_4.
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Purpose: Sustainability reports in recent years have always received significant attention from stakeholders because of the benefits that stakeholders bring. This examination explores the factors that impact the sustainability of the firm's disclosure s in Vietnam's stock market. DesigN/methodology/approach: This research used the systematic literature review method to construct the theoretical model and investigated the levels of impact of determinants on information disclosure and transparency to achieve business sustainability in Vietnam's setting. Findings: The expected result has recognized three elements that influence the disclosure category: Company size, company type, corporate governance committee, and audit committee meeting. However, two factors do not impact the group of information disclosure: financial leverage, the number of members of the board of directors, and the leader & general manager. Practical implications: This outcome will propose recommendations to help companies enhance the quality of social responsibility and sustainability reporting. Originality/Value: In Vietnam, although the work of the sustainability report independently of the annual report brings more credibility than integrated reports, most businesses integrate this information into their annual reports. Therefore, to have a clearer view, in this study, the author will clarify the degree of influence of factors on the publication of independent sustainable development reports.
Conference papers on the topic "Audit committee meetings"
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Al Mandhari, Sumaiya Mohamed, and Khalid Salim Al Ghammari. "The Professional Career Path; A Structured and Transparent Guide for Career Progression and Strengthening Professional In-House Capabilities." In ADIPEC. SPE, 2022. http://dx.doi.org/10.2118/210829-ms.
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Abstract Through the project we built a solid professional foundation beyond the Graduate Development Program, implemented competence assurance vetted through internal & external accreditation, provided a structured and transparent development route for professional staff, provided employees with more flexibility in career growth and strengthened Petroleum Development Oman's (PDO) professional in-house capabilities. In addition, we will be able to report on overall competency levels across PDO's functions to better determine focus areas for capability development. This paper presents how a uniform Competency Framework was created across the company linked with development plans in 70:20:10 approach. In addition to the development of a structured, transparent, and auditable accreditation process and the creation of corporate competencies relevant to all roles such as HSE, leadership and continuous improvement competencies to ensure standardization across the entire organization. Furthermore, the paper will showcase the new integrated talent management process enabled by an IT solution (SAP-Success Factor) which integrates the following processes: Development & Assessment Competency Management, Coaching & Mentoring, Performance Management, High Potential Identification, Employee profile, and Succession Planning. Additionally, it will present the governance structure with an effective change management plan to ensure effective roll-out. The project resulted in a new competency framework for all functions linked to competency development plans; it also resulted in structured development and assessment processes. Automation paved the way for HR data analytics, and visualization and was key to ensuring compliance and sustainability. An effective change management process was incorporated from the beginning of the project. With the Technical Director as project sponsor, the project team obtained management steer through monthly steering committee meetings attended by Managing Director Committee (MDC) members. To ensure the project outcome would meet customer needs the team held more than 200 engagements with stakeholders over the last 2 years. We have built world-class documentation and audio-visual communication package to simplify the process of guiding employees, supervisors, and Corporate Functional Discipline Heads (CFDHs) in using the system. Within the first year of the project's launch, we had more than 60% of our employees start their self-assessments and development plans which indicates a positive adoption by the users. The SAP-Success Factors integrates all the talent management processes on one platform. Through the introduction of this world class IT system, an innovative competency development process was built that assures continuous development and gap closure, hardwired with different stakeholders' roles & responsibilities. Furthermore, an accreditation point system and external assessment was introduced for progression to senior roles to ensure consistency in professionalism across PDO.