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Journal articles on the topic 'Audit committee'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Gaol, David Lumban, Edi Subiyantoro, and Prihat Assih. "The Influence of Audit Committee Activities, Audit Committee Independence, Audit Committee Competence, and Female Audit Committee Members on Audit Quality in Palm Oil Companies." International Journal of Research in Social Science and Humanities 06, no. 01 (2025): 115–29. https://doi.org/10.47505/ijrss.2025.1.8.

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This study aims to analyze the effect of audit committee activities on audit quality, analyze the effect of audit committee independence on audit quality, analyze the effect of audit committee competence on audit quality, and analyzethe effect of female audit committees on audit quality. The number of samples in this study was 12 companies for 6 years, namely 2018 to 2023, so that the total number of observations was 72 samples. The data analysis technique used multiple regression. The results of the analysis show that audit committee activities have a positive and significant effect on audit

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Aulia, Devira Yolla. "Impact of Audit Committee Expertise on Earnings Management and External Auditor Moderation." ATESTASI : Jurnal Ilmiah Akuntansi 4, no. 2 (2021): 190–203. http://dx.doi.org/10.33096/atestasi.v4i2.809.

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Audit committees and external audits have a very important role for financial reporting and the tendency of corporate managers to manipulate earnings. Frequency is a key factor in reducing conflicts of interest and opportunistic behavior from managers. This study aims to examine the effect of the audit committee's financial expertise on earnings management with external auditors as moderation. In this study, there were 1,966 company data listed on the Indonesia Stock Exchange in 2016-2019. Earnings management variables, audit committee financial expertise, and external audit were analyzed usin

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Aulia, Devira Yolla. "Impact of Audit Committee Expertise on Earnings Management and External Auditor Moderation." Atestasi : Jurnal Ilmiah Akuntansi 4, no. 2 (2021): 200–213. http://dx.doi.org/10.57178/atestasi.v4i2.102.

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Audit committees and external audits have a very important role for financial reporting and the tendency of corporate managers to manipulate earnings. Frequency is a key factor in reducing conflicts of interest and opportunistic behavior from managers. This study aims to examine the effect of the audit committee's financial expertise on earnings management with external auditors as moderation. In this study, there were 1,966 company data listed on the Indonesia Stock Exchange in 2016-2019. Earnings management variables, audit committee financial expertise, and external audit were analyzed usin

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Setiyani, Duwi. "DETERMINASI KARAKTERISTIK KOMITE AUDIT DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS STUDI EMPIRIS PERUSAHAAN SEKTOR JASA YANG TERDAFTAR DI BEI TAHUN 2010-2012." Jurnal Akuntansi Indonesia 3, no. 1 (2016): 29. http://dx.doi.org/10.30659/jai.3.1.29-46.

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Financial distress is a condition where a company cannot meet or has difficulty paying off its financial obligations to its creditors. In financial case, corporate governance parties who had an effect on financial distress is the audit committee. This study investigates the impact audit committee characteristic on financial distress. The audit committee characteristics that use in this study are size of audit committee, independence of audit committee, frequency of audit commitee meeting, competence of audit committee, female audit committee, and audit committee nationality, this study use two

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Winarta, Wiwiek, and Nurmala Ahmar. "Audit Committee and Audit Quality Reduction Behavior (A Literature Study)." Greenation International Journal of Economics and Accounting 2, no. 2 (2024): 184–88. https://doi.org/10.38035/gijea.v2i2.217.

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This study aims to review the literature related to the impact of audit committee characteristics on audit quality and identify research gaps in this area. The phenomenon of audit-quality reduction behavior is a significant issue in the audit world, where this behavior can reduce the quality of the resulting audit. This study reveals that audit committee characteristics such as committee size, frequency of meetings, and financial expertise of members play an important role in determining the resulting audit quality. The findings show that larger audit committees that meet more frequently tend

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Suwito, Chandra Setiawan Darmo, Lilik Handajani, and Ni Ketut Surasni. "Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba." E-Jurnal Akuntansi 31, no. 7 (2021): 1867. http://dx.doi.org/10.24843/eja.2021.v31.i07.p20.

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The purpose of this study is to analyze audit quality mediating the effect of the independence auditors and audit committees on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019. This research is a causality study with a quantitative approach. The research population was 144 companies which were selected to be 68 company samples. Dependent variable is earnings quality and the independent variable are independence of the auditor and the audit commitee and intervening variable is audit quality. This study uses path analysis. The results of the study fou

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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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Christensen, Brant E., Thomas C. Omer, Marjorie K. Shelley, and Paul A. Wong. "Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality." AUDITING: A Journal of Practice & Theory 38, no. 3 (2018): 95–119. http://dx.doi.org/10.2308/ajpt-52288.

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SUMMARY Researchers and practitioners have expressed the need to understand better the interactions between audit committees and auditors and how these interactions affect audits. Former partners affiliated with the external auditor and serving on the audit committee are a subset of audit committee members who can affect the audit. Consistent with social identity theory, we find that companies with an affiliated partner on their audit committee are less likely to dismiss the member's former firm than companies without the affiliation. Further, we find improved audit quality and increased effec

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Dzik-Walczak, Aneta, and Maria Ociepa. "The relationship between audit committee and audit quality: evidence from companies listed on the Warsaw Stock Exchange." Zeszyty Teoretyczne Rachunkowości 49, no. 1 (2025): 51–71. https://doi.org/10.5604/01.3001.0055.0282.

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Purpose: This study investigates whether the presence of an audit committee, the characteristics of the audit committee, and the use of internal audits are linked to higher quality external audit services, approximated by auditor fees. The analysis is conducted in the light of economic theories, including agency theory, transaction cost theory, and the resource-based view. Methodology/approach: Polish companies listed on the Warsaw Stock Exchange are examined. The sample covers the period 2019–2020. Econometric models for panel data, allowing individual effects to be considered, were estimated

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Onipe, Adabenege Yahaya, and Majiyebo Onyabe Joseph. "The nexus between audit committee and audit fees." Journal of International Business Studies 53, no. 6 (2022): 966–84. https://doi.org/10.5281/zenodo.7028027.

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There has been a rise in the number of scholars, regulators, academics, practitioners, policy-makers, and shareholders who see empowering the audit committee as a key strategy for enhancing the reliability of financial reporting and advancing the quality of audits. The purpose of this study is to investigate the connection between audit committee traits and audit fees paid to auditors in Nigeria from 2012 to 2021. We demonstrate, using data from 105 companies listed on the Nigerian Exchange Group trading floor, that audit committee characteristics (size, meetings, and the presence of at least

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Rizvi, Lubna Javed, Randa Alyafi, and Syeda Taj Unissa. "The Development of Audit Committees - A Review of the Literature on Theoretical and Global Perspective." Journal of Management Research 10, no. 2 (2018): 82. http://dx.doi.org/10.5296/jmr.v10i2.12909.

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The audit committee performs a pivotal role in making the right environment for quality auditing. It is the audit committee's obligation to breed an environment that encompasses an open dialogue in a culture of honesty, regard and transparency amongst management and auditors. The prime purpose of an audit committee is to provide oversight of the financial reporting process, the audit process, the system of internal controls and compliance with laws and regulations. Audit committees will consider internal controls and review their effectiveness. Since 1940, the SEC has acknowledged that an audi

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Mnif Sellami, Yosra, and Imen Cherif. "Female audit committee directorship and audit fees." Managerial Auditing Journal 35, no. 3 (2020): 398–428. http://dx.doi.org/10.1108/maj-12-2018-2121.

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Purpose The purpose of this paper is to examine the association between female audit committee representation and audit fees, taking into account their demographic attributes. Design/methodology/approach Research hypotheses have been tested by performing both univariate and multivariate analyses based on a sample of 790 firm-year observations from Swedish listed firms, spanning the period 2013-2017. Findings Initial finding derived from the empirical analyses provides consistent evidence of a positive association between female audit committee representation and audit fees. Controlling for sel

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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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Fany and Yie Ke Feliana. "Efektivitas Komite Audit Dan Kualitas Audit Terhadap Earnings Management Pada Perusahaan Terdaftar Di BEI." Jurnal Akuntansi Maranatha 11, no. 1 (2019): 115–26. http://dx.doi.org/10.28932/jam.v11i1.1545.

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This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression. In addition, this study uses 496 samples of non-financial sector business entities listed on the Indonesia Stock Exchange period 2014-2015. Practice Earning management will be proxied with discretionary accrual. The audit committee will be proxied with the number of audit committees, independent audit committees, audit committee expertise, and frequency of meetings of the audit committee. At audit quality will be proxied

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15

Raghunandan, K., Dasaratha V. Rama, and William J. Read. "Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing." Accounting Horizons 15, no. 2 (2001): 105–18. http://dx.doi.org/10.2308/acch.2001.15.2.105.

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The functioning of corporate audit committees was criticized in recent years by the Treadway Commission, the Public Oversight Board, the Kirk Panel, and the SEC Chairman. In response, the NYSE and NASD sponsored the Blue Ribbon Committee (BRC) on Improving the Effectiveness of Corporate Audit Committees. The BRC Report includes recommendations aimed at strengthening director independence and qualifications, and highlights the role of internal auditors in assisting audit committees in the corporate governance process. Moreover, the first three recommendations of the BRC relate to audit committe

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Carcello, Joseph V., Dana R. Hermanson, and Terry L. Neal. "Disclosures in Audit Committee Charters and Reports." Accounting Horizons 16, no. 4 (2002): 291–304. http://dx.doi.org/10.2308/acch.2002.16.4.291.

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In response to recent criticisms of audit committee performance, new SEC and stock exchange rules require companies to prepare an audit committee charter and to publish the charter in their proxy statement at least once every three years. Audit committees also must disclose how they discharged their responsibilities during the year. We study the disclosures in audit committee charters and reports by examining a random sample of 150 proxy statements filed in Spring 2001. The primary purposes of this analysis are to understand audit committee activities and to identify possible areas for further

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Mnzava, Bernard. "Does audit committee matter? Evidence from Tanzanian listed firms." Central European Review of Economics and Management 7, no. 2 (2023): 15–39. http://dx.doi.org/10.29015/cerem.971.

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Aim: The primary role of audit committees is to provide oversight in the financial reporting, audit process, internal controls and in compliance with regulations and laws. The objective of this paper is to investigate the impact of board audit committees attributes on firm performance. Design/Research methods: Using a sample of firms publicly traded on the Dar es Salaam Stock Exchange (DSE) during 1998–2018; this paper estimated fixed effects regressions to tests the hypotheses developed. Conclusions/findings: The results show that audit committee attributes are positively linked with firm fin

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Dewi, Rai Ayu Santika Puspa, Ni Made Sunarsih, and Ni Wayan Rustiarini. "Audit Committee and Audit Delay." KRISNA: Kumpulan Riset Akuntansi 16, no. 1 (2024): 139–49. https://doi.org/10.22225/kr.16.1.2024.139-149.

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Every public company is obligated to submit audited financial reports on time. However, several companies could not publish the report within the specified period (audit delay). This study investigates the role of audit committee characteristics on audit delay. Audit committee characteristics are reviewed from 5 variables, namely member size, educational background, gender, meeting number, and tenure on audit delay. The study was conducted at manufacturing companies listed on the Indonesian Stock Exchange for three years, namely 2019-2021. The analysis technique uses multiple linear regression

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Braswell, Mike, Roger B. Daniels, Mark Landis, and Chun-Chia (Amy) Chang. "Characteristics Of Diligent Audit Committees." Journal of Business & Economics Research (JBER) 10, no. 4 (2012): 191. http://dx.doi.org/10.19030/jber.v10i4.6895.

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The mounting attention given to audit committees following a series of corporate financial reporting failures has resulted in numerous provisions within Sarbanes Oxley Act (SOX hereafter) of 2002. The SOX addresses aspects of the audit committee, including its authority and composition characteristics, but the requirement for minimum meeting frequency for the audit committee member was absent from the final SOX provision despite the recommendations of regulators. Since audit committee activity, or degree of audit committee diligence, is determined by the audit committee itself, we investigate

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Amara, Naila, Houssam Bouzgarrou, Saad Bourouis, Sajead Mowafaq Alshdaifat, and Hamzeh Al Amosh. "The Interaction Effect of Female Leadership in Audit Committees on the Relationship Between Audit Quality and Corporate Tax Avoidance." Journal of Risk and Financial Management 18, no. 1 (2025): 27. https://doi.org/10.3390/jrfm18010027.

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This study examines the moderating role of female audit committee chairs on the relationship between audit quality (measured by audit fees) and corporate tax avoidance. The analysis is based on 165 UK firms between 2011 and 2021 using static panel data regression models and Lewbel’s heteroscedastic identification method to check robustness. The findings highlight the significant role of audit quality in reducing corporate tax avoidance. In addition, the female audit committee chair strengthens the negative relationship between audit quality and tax avoidance. This study has many implications.

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Dwi, Much Rafi, and Ruci Arizanda Rahayu. "THE EFFECT OF AUDIT COMMITTEE AND AUDIT INDEPENDENCE ON THE QUALITY OF FINANCIAL STATEMENTS WITH AUDIT QUALITY AS A MODERATING VARIABLE." International Journal of Business, Law and Political Science 1, no. 9 (2024): 96–113. https://doi.org/10.61796/ijblps.v1i9.205.

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General Background: The quality of financial statements is crucial for stakeholders to make informed decisions, and factors such as audit committees and audit independence play key roles in enhancing this quality. Specific Background: Previous studies have highlighted the importance of both an effective audit committee and independent auditing in maintaining the integrity of financial reporting. However, the extent to which these factors influence financial statement quality, especially in manufacturing firms in emerging markets, remains underexplored. Knowledge Gap: Additionally, the moderati

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Rabab’ah, Mwafag, Omar Al-Sir, and Ali A. Alzoubi. "The Impact of the Audit Committees' Properties on the Quality of the Information in the Banking Financial Reports: A Survey on Saudi Commercial Banks." International Business Research 10, no. 11 (2017): 175. http://dx.doi.org/10.5539/ibr.v10n11p175.

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This study aims to identify the impact of the audit committees' properties on the quality of the information of the banking financial reports in the Saudi commercial banks by identifying the effect of identifying tasks and duties, independence, accounting and banking experience and efficiency of the audit committee on achieving the quality of the Saudi banking and financial reports. 110 questionnaires were distributed on the research sample and 105 questionnaires were received and analyzed through ANOVA. Results indicate that the availability of the audit committees' properties affect increasi

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Nurmawati, Ulmi, Azelly Survira, Ahmad Falqi Yuddin, Arvin Bhadrika Hartono, and Zaitul Zaitul. "Kinerja Perusahaan dari Perspektif Karakteristik Komite Audit." AKADEMIK: Jurnal Mahasiswa Humanis 5, no. 2 (2025): 645–58. https://doi.org/10.37481/jmh.v5i2.1379.

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Company performance is a condition in a certain period caused by operating activities and the use of available resources. The goal of this research is to determine how audit committee attributes, such as independence, experience, size, meetings, and audit quality, affect business performance in the building construction subsector for companies listed on the Indonesia Stock Exchange (IDX) in 2021–2022. Tobin's Q is employed as a stand-in for evaluating firm performance, and 34 observations and 17 company samples are used to meet the research objectives based on the chosen sample criteria. The f

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Lebese, Thapelo, and Kgobalale Motubatse. "How do soft skills enhance the audit committee’s effectiveness in South African municipalities?" International Journal of Business Ecosystem & Strategy (2687-2293) 7, no. 2 (2025): 232–43. https://doi.org/10.36096/ijbes.v7i2.746.

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This study examines how soft skills enhance the audit committee effectiveness in South African municipalities. The paper adopts the positivist paradigm and a quantitative technique. Surveys were conducted using questionnaires, and data was collected from 87 participants using purposive sampling. Data were analysed using the exploratory factor analysis with the Kaiser-Meyer-Olkin Measure of Sampling Adequacy (KMO) value of 0.716 level and descriptive statistics which indicates that the audit committee's soft skills demonstrate commitment to understanding the operations. The paper’s finding is c

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Ali, Muhammad Jahangir, Rajbans Kaur Shingara Singh, and Mahmoud Al-Akra. "The impact of audit committee effectiveness on audit fees and non-audit service fees." Accounting Research Journal 31, no. 2 (2018): 174–91. http://dx.doi.org/10.1108/arj-11-2015-0144.

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Purpose The purpose of this study is to examine the impact of audit committee effectiveness on audit fees and non-audit service (NAS) fees in a less regulatory environment. Design/methodology/approach The authors construct a composite audit committee effectiveness measure incorporating audit committee independence, diligence, size, financial expertise and the chairperson’s accounting expertise. Findings The authors find that audit committee effectiveness has a positive significant impact on both audit fees and NAS fees. This suggests that effective audit committees can hold auditors accountabl

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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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Gao, Huasheng, and Jun Huang. "The Even–Odd Nature of Audit Committees and Corporate Earnings Quality." Journal of Accounting, Auditing & Finance 33, no. 1 (2016): 98–122. http://dx.doi.org/10.1177/0148558x15625438.

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We apply voting theory to the context of audit committees and examine how the even–odd nature of audit committees is related to earnings quality. We hypothesize that an audit committee with an odd number of directors can improve the committee’s voting efficiency by better aggregating directors’ information and thus enhance the quality of committee decisions, as compared with an audit committee with an even number of directors. Supporting this implication, we find that an odd audit committee is associated with lower likelihood of financial restatements than an even audit committee, and that thi

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Moloi, Tankiso. "Critical Analysis of Audit Committee Reporting in National Government Departments: The Case of South Africa." Central European Public Administration Review 13, no. 2 (2015): 67–86. http://dx.doi.org/10.17573/ipar.2015.2.03.

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The paper critically assesses audit committee reporting in South Africa’s national government departments (NGDs). During the review, it was established that, from the regulatory perspective, there were limited guidelines relating to the extent and nature of information that should be reported on the audit committee reports, whereas the main contribution of the paper are uniform benchmark features of audit committee reporting in the South Africa’s national government departments. These benchmark features (categories) were developed using an inductive or bottom up thematic analysis which was app

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Amalia, Nurhidayah Ainun, Andi Wawo, and Raodahtul Jannah. "Factors Affecting the Integrity of Financial Statements with Company Size as a Moderation Variable." Journal of Business Management and Economic Development 2, no. 02 (2024): 635–49. http://dx.doi.org/10.59653/jbmed.v2i02.682.

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This study aims to examine the effect of audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This study also examines whether company size can moderate the respective relationship between audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements. This study used a quantitative approach with a comparative causal type. The population in this study is all manufacturing companies listed on the Indonesia S

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Pudiwan, Ivana, and Sekar Mayangsari. "PARTISIPASI KOMITE AUDIT DAN KOMITE MANAJEMEN RISIKO SELAKU ORGAN DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PERUSAHAAN ASURANSI DAN REASURANSI DI INDONESIA." Media Riset Akuntansi, Auditing dan Informasi 10, no. 2 (2010): 61. http://dx.doi.org/10.25105/mraai.v10i2.1019.

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<p class="Style22"><em>The purposes of study are to examine the influences of Audit Committee and Risk Management Committee on financial performance of Insuranse and Reinsurance Company; and to drive a conclusion which is Audit Committee and Risk Management Committee applied to improve company's financial performance. In this research, Audit Committee and Risk Management Committee as independent variable which indicated by Audit Committee's member and Risk Management Committees member. Financial performance oflnsurance and Reinsurance Company as dependent variable is represented by

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Helmaini, Mesi, Zul Azmi, and Mentari Dwi Aristi. "KOMITE AUDIT DAN KREDIBILITAS PENGUNGKAPAN CSR: BUKTI DARI PERUSAHAAN PERTANIAN DI BURSA EFEK INDONESIA." Jurnal Ilmiah Raflesia Akuntansi 9, no. 1 (2023): 56–68. http://dx.doi.org/10.53494/jira.v9i1.199.

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This study aims to examine and analyze the influence of independent audit committees, audit committee financial expertise, frequency of audit committee meetings and audit committee gender in increasing the credibility of CSR disclosure: in agricultural companies on the Indonesia Stock Exchange. While the sample in this study used purposive sampling with a total sample of 41. The type of data used in this research is quantitative data in the form of secondary data with collection techniques using documentation. The data analysis technique uses multiple regression and is tested using the t test.

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Cohen, Jeffrey R., Lisa Milici Gaynor, Ganesh Krishnamoorthy, and Arnold M. Wright. "The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence." AUDITING: A Journal of Practice & Theory 30, no. 4 (2011): 129–47. http://dx.doi.org/10.2308/ajpt-10146.

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SUMMARY Despite the importance of audit committee independence in ensuring the integrity of the financial reporting process, recent research suggests that even when audit committees meet regulatory independence requirements, certain factors, such as undue influence by the CEO over the selection of the audit committee, may diminish the ability of its members to be substantively independent. This study investigates whether auditors consider CEO influence over audit committee independence when making audit judgments where management's incentives to manage earnings differ. In an experiment, we fin

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Yustrida Bernawati, Paradisa Sukma,. "The Impact of Audit Committe Characteristics on Audit Quality." Jurnal Akuntansi 23, no. 3 (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 sign

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Yusof, Mohd Atef Md. "Does Audit Committee Constraint Discretionary Accruals in MESDAQ Listed Companies?" Asian Accounting and Auditing Advancement 3, no. 1 (2012): 28–46. http://dx.doi.org/10.18034/4ajournal.v3i1.18.

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The role and responsibility of the audit committee toward credible financial reporting are still much the same, but the issue of selecting appropriate people with the right mind is often challenged. The usual tripartite, namely independence, diligence, and knowledge of the audit committee is further refined in the recently revised Malaysian Code of Corporate Governance 2007. The study examines the determinants of discretionary accruals in MESDAQ companies. The central issues are the key aspects of the audit committee, namely independence, expertise, and diligence including the issue of former

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Ramadhan, Novia, and Lindawati Gani. "Implementation of Public Sector Audit Committee Guidelines: A Case Study of the Ministry of Finance Audit Committee." Jurnal Ilmiah Akuntansi 8, no. 2 (2023): 451–75. http://dx.doi.org/10.23887/jia.v8i2.61912.

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This study critically examines the implementation of public sector audit committee guidelines within the MoF Audit Committee. Employing a comprehensive case study approach, the research delves into primary documents and conducts structured and semi-structured interviews with both the MoF Audit Committee and relevant stakeholders. Guided by best practices outlined in H.M. Treasury’s Audit and Risk Assurance Committee Handbook and the IIA’s Independent Audit Committees in Public Sector Organizations, the study establishes that the MoF has successfully instituted an audit committee in adherence t

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Kao, Mao-Feng, Min-Jeng Shiue, and Chien-Hao Tseng. "Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan." Managerial Auditing Journal 36, no. 4 (2021): 616–42. http://dx.doi.org/10.1108/maj-04-2020-2632.

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Purpose This study aims to examine the Taiwan setting, where audit partners’ names are presented in the audit report and where audit committee formation is voluntary in the initial stage of audit committee reform. This paper investigates the effects of the formation of voluntary audit committees on the selection of individual audit partners, and, in turn, the audit quality. This contrasts with previous studies investigating the relationship between audit committees and auditor selection at the audit firm level. Design/methodology/approach This paper samples all of Taiwan’s publicly listed firm

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Windram, Brian, and Jihe Song. "Non-executive directors and the changing nature of audit committees: Evidence from UK audit committee chairmen." Corporate Ownership and Control 1, no. 3 (2004): 108–15. http://dx.doi.org/10.22495/cocv1i3p10.

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In this paper we provide a descriptive summary of a postal survey of FT 500 UK company audit committee chairman on the operations of UK audit committees. The survey represents an “insider view” of the activities of audit committees and the characteristics of non-executive directors and contributes to the continuing debate on corporate governance reforms. In particular we report on company boards and their composition, audit committee chairman and their outside directorships, financial literacy and remuneration and various aspects of audit committee activity. Our survey shows that UK audit comm

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Almer, Elizabeth Dreike, Donna R. Philbrick, and Kathleen Hertz Rupley. "What Drives Auditor Selection?" Current Issues in Auditing 8, no. 1 (2014): A26—A42. http://dx.doi.org/10.2308/ciia-50779.

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SUMMARY This study provides evidence on the factors that currently impact audit committee members' selection of external auditors. Using a two-stage approach, we survey and interview public company audit committee members (ACMs), and find evidence that management continues to provide input into the decision process even as SOX regulations require audit committees to take responsibility for the auditor selection decision. ACMs view management as an important information source when they assess the proposing audit partner's reputation for accessibility, timeliness, and ability to liaise with the

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Friyani, Rita, Haryadi Haryadi, Afrizal Afrizal, and Enggar Diah Puspa Arum. "The effect of the performance of the audit committee, internal audit, and manager religion on the implementation of good corporate governance and their implications on fraud." Jurnal Perspektif Pembiayaan dan Pembangunan Daerah 10, no. 2 (2022): 105–18. http://dx.doi.org/10.22437/ppd.v10i2.11842.

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The main objective of this research is to analyze the performance of the audit committee, internal audit, and religiosity of the manager on the implementation of good corporate governance (GCG) and its implication for fraud. The study was conducted at State-owned enterprises (SOEs) in Indonesia. The population of this research is all SOEs in Indonesia, and the number of samples is 89 SOEs (based on the Slovin formula). The sampling method used a simple random sampling technique. The research data was obtained by submitting a list of questions to the selected respondents. Respondents consist of

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Masanja, Cosmas. "Audit Committee and Internal Control Effectiveness in Public Sector Entities." Business Management Review 25, no. 2 (2022): 19–37. http://dx.doi.org/10.56279/bmrj.v25i2.2.

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This paper reports the findings of a study that examined the audit committee and internal control effectiveness nexus. The study worked on the assertion that the audit committee of the board enhances internal control effectiveness, which is widely documented and supported, more so in the private sector. As a result, many public sector entities’ governing boards are increasingly establishing such audit committees. Yet, it is unclear to what extent such increase in audit committees contribute to public sector entities’ internal control effectiveness, especially in developing economies. This stud

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Siagian, Valentine, and Boy Daniel Siagian. "Apakah karakteristik komite audit dan independensi dewan komisaris mempengaruhi financial distress?" Management and Business Review 5, no. 1 (2021): 40–49. http://dx.doi.org/10.21067/mbr.v5i1.5597.

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This study examines the effect of audit committee characteristics and independence board of the commissioner on financial distress on companies listed in IDX30. With purposive sampling, there are 70 firm-year observations included as the sample in this study. Then we use logistic regression to run the data. The result of this study shows that audit committee characteristics which measured by the total number of the audit committees, meeting frequency of the audit committee and the accounting background of the audit committee, only the total number of audit committees affect financial distress

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Tušek, Boris, and Ivana Pokrovac. "Interdependence between audit committee and internal audit." Corporate Board role duties and composition 8, no. 2 (2012): 6–14. http://dx.doi.org/10.22495/cbv8i2art1.

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Internal audit is an indispensable resource and a source of information for the audit committee. Audit committees have to meet a number of obligations and responsibilities which is not possible without adequate communication with the internal audit. Internal audit is often seen as an "eyes and ears" of the audit committee. On the other hand, one of the key factors for the successful internal auditing functioning in an organization is a support that audit committee provides to the internal audit function. Previous studies stress out the importance of mutual interaction which is extremely import

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Suluo, Habibu, Gwahula Raphael, and Saganga Kapaya. "Effect of audit committee effectiveness on corporate governance practices: Evidence from regulatory authorities in Tanzania." International Journal of Research in Business and Social Science (2147- 4478) 13, no. 8 (2024): 248–63. https://doi.org/10.20525/ijrbs.v13i8.3751.

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This paper examines the effect of audit committee effectiveness on the corporate governance practices of regulatory authorities in Tanzania. Data was collected from 18 regulatory authorities, using a random sample of 241 respondents out of 362 eligible participants consisting of board members, management, accountants, and auditors. A structured survey questionnaire with a 5-Likert scale was used. Data analysis was performed using the IBM SPSS software, with a structural equation modeling technique consisting of confirmatory factor analysis to analyze the relationships between independent and d

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Nur Aisyah, Silvi, and Samsul Rosadi. "DOES THE PRESENCE OF WOMEN ON THE AUDIT COMMITTEE AFFECT AUDIT FEES? EMPIRICAL EVIDENCE FROM THE BANKING INDUSTRY IN INDONESIA." International Conference on Economics, Management, Business, and Accounting 1, no. 1 (2024): 107–21. https://doi.org/10.30651/iconemba.v1i1.22650.

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The aim of this research is to investigate the relationship between female representation on audit committees and audit fees, considering various factors. The research methodology employed is multiple linear regression analysis. Data was gathered from secondary sources, specifically the banking industry listed on the IDX between 2018 and 2022, utilizing specific criteria. The analysis encompassed the presence and proportion of female audit committee chairs, employing purposive sampling. This research endeavors to shed light on whether female audit committee chairs exert a significant positive

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Tanyi, Paul N., and David B. Smith. "Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts." AUDITING: A Journal of Practice & Theory 34, no. 2 (2014): 59–89. http://dx.doi.org/10.2308/ajpt-50929.

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SUMMARY We investigate how the number of audit committee chair positions and other audit committee financial expertise positions held by the audit committee chairman and the audit committee financial experts affects their ability to oversee a company's financial reporting process. We argue that these two audit committee roles are vital to the functioning of the audit committee and that their over commitment affects audit committee oversight and the firm's financial reporting quality. We observe a significant negative association between financial reporting quality and the number of audit commi

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Sahyoun, Najib, and Michel Magnan. "The association between voluntary disclosure in audit committee reports and banks’ earnings management." Managerial Auditing Journal 35, no. 6 (2020): 795–817. http://dx.doi.org/10.1108/maj-05-2019-2279.

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Purpose This paper aims to examine the relation between voluntary disclosure (VD) in audit committee reports and banks’ earnings management. It investigates whether such disclosure reflects an attempt by audit committees to engage in impression management. Design/methodology/approach The study considers top US bank holding companies from 2006 to 2015. The authors develop a scoring grid to measure VD in audit committee reports. The scoring grid is based on recommendations from 10 industry and governance organizations’ reports that analyzed audit committee disclosures. Multivariate regression an

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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 (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

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An, Yohan. "Does Quality of Audit Committee Enhance Audit Quality?" International Journal of Professional Business Review 8, no. 2 (2023): e03185. http://dx.doi.org/10.26668/businessreview/2023.v8i2.1385.

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Purpose: This study investigates whether quality of audit committee affects audit quality of Korean listed firms using panel data during the period 2008 to 2018.  Theoretical framework: Recent studies show that characteristics of audit committees such as size, activity, and expertise have a significant impact on the monitoring of the financial reporting process (He and Yang, 2014; Asiriuwa et al. 2018). Therefore, it is necessary to carry out systematic empirical studies to understand the effectiveness of the audit committee from various perspectives.  Design/methodolog

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Ratu Gita Handayani and Cris kuntandi. "Pengaruh Arus Kas Bebas dan Efektivitas Komite Audit Terhadap Kualitas Audit." SANTRI : Jurnal Ekonomi dan Keuangan Islam 2, no. 3 (2024): 115–26. http://dx.doi.org/10.61132/santri.v2i3.590.

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Good audit quality is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of free cash flow and audit committee effectiveness on audit quality. Free cash flow reflects the availability of financial resources for a company to finance operational and audit activities. Meanwhile, an effective audit committee can ensure adequate oversight of the financial reporting and audit processes. This research uses panel data which includes companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Free

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Dinda Sukma Noprianti Putri, Mohammad Orinaldi, and Khairiyani Khairiyani. "Pengaruh Jumlah Komite Audit Dan Rapat Komite Audit Terhadap Internal Fraud Yang Terjadi di Perbankan (Bank Umum Syariah) Periode 2018-2021." Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2, no. 1 (2024): 202–17. http://dx.doi.org/10.61132/nuansa.v2i1.779.

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Fraud is related to fraudulent actions that are carried out intentionally and result in another party suffering losses. The main issue raised in this research is related to the large number of fraud cases that occur in Sharia Commercial Banks. The underlying reason for researching this issue is because, the majority of Sharia Commercial Banks have formed independent audit committees, held audit committee meetings, and given audit committee terms of service by referring to POJK N0.55/POJK.04/2015 concerning the Formation and Implementation Guidelines for Committee Work. Auditing. The formulatio

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