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Journal articles on the topic 'Committee Member Characteristics'

Author: Grafiati

Published: 4 June 2021

Last updated: 20 February 2023

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1

Ni Made Dwi Ratnadi, I. Nyoman Wijana Asmara Putra,. "Institutional Ownership, Characteristics of the Audit Committee and Information Power Earnings." Jurnal Akuntansi 22, no. 3 (November 7, 2018): 405. http://dx.doi.org/10.24912/ja.v22i3.396.

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The objective of this research to test the effect of institusional ownership and committee audit characteristic on the informativeness of earnings. Especially this research to test the non-banking institusional ownership, banking institusional ownership, independent commissioner as the member of audit committee, competence a member audit commitee in accounting and financial, and frequency of meeting held by audit committee. The data is taken from secondary sourced from the Indonesian Stock Exchange. Data were analyzed using multiple regression. The result indicates that, the non-banking instit

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Price, Jean B., and Nancy Lankton. "A Framework and Guidelines for Assessing and Developing Board-Level Information Technology Committee Charters." Journal of Information Systems 32, no. 1 (January 1, 2017): 109–29. http://dx.doi.org/10.2308/isys-51674.

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ABSTRACT IT governance is important to the success of most business enterprises. One form of IT governance is the use of board-level IT committees. This study examines committee charters, which are the basic foundation for an effective committee. Based on prior literature and theory, we develop a framework and six propositions for assessing IT committee charter components including committee characteristics, member characteristics, and roles and responsibilities. We test the propositions by exploring the IT committee charters and information from other sources for 23 Fortune 500 companies. We

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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 (March 23, 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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Abbott, Lawrence J., Susan Parker, and Gary F. Peters. "Audit Committee Characteristics and Restatements." AUDITING: A Journal of Practice & Theory 23, no. 1 (March 1, 2004): 69–87. http://dx.doi.org/10.2308/aud.2004.23.1.69.

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This study addresses the impact of certain audit committee characteristics identified by the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC) on the likelihood of financial restatement. We examine 88 restatements of annual results (without allegations of fraud) in the period 1991–1999, together with a matched pairs control group of firms of similar size, exchange listing, industry and auditor type. We find that the independence and activity level (our proxy for audit committee diligence) of the audit committee exhibit a significant and negative associati

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Al-Absy, Mujeeb Saif Mohsen, Ku Nor Izah Ku Ismail, and Sitraselvi Chandren. "Audit committee chairman characteristics and earnings management." Asia-Pacific Journal of Business Administration 11, no. 4 (October 7, 2019): 339–70. http://dx.doi.org/10.1108/apjba-10-2018-0188.

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Purpose The purpose of this paper is to examine the influence of the characteristics of audit committee chairman (ACC) (tenure, age, gender, ethnicity, accounting expertise and directorship) on earnings management (EM) practices. Design/methodology/approach The Jones model and modified Jones model by Dechow et al. (1995) were used to determine the discretionary accruals (DA) of 288 Malaysian listed firms with lowest positive earnings for the years 2013‒2015. Findings The results of the ordinary least squares regression indicate that only tenure, gender and ethnicity of the ACC are associated w

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ERZURUMLU, YAMAN, and GURCAN AVCI. "Audit Committee Member Characteristics and Committee Effectiveness: Evidence from Turkish Banking Sector." International Journal of Monetary Economics and Finance 13, no. 5 (2020): 1. http://dx.doi.org/10.1504/ijmef.2020.10030104.

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Erzurumlu, Yaman, and Gurcan Avci. "Audit committee member characteristics and committee effectiveness: evidence from Turkish banking sector." International Journal of Monetary Economics and Finance 13, no. 4 (2020): 341. http://dx.doi.org/10.1504/ijmef.2020.109996.

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Abbott, Lawrence J., Susan Parker, Gary F. Peters, and K. Raghunandan. "The Association between Audit Committee Characteristics and Audit Fees." AUDITING: A Journal of Practice & Theory 22, no. 2 (September 1, 2003): 17–32. http://dx.doi.org/10.2308/aud.2003.22.2.17.

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This study examines the association between audit committee characteristics and audit fees, using data gathered under the recent SEC fee disclosure rules. We hypothesize that audit fees will be positively associated with audit committee independence, financial expertise, and meeting frequency. We examine a sample of 492 nonregulated, Big 5-audited firms that filed proxy statements with the SEC in the period from February 5, 2001 to June 30, 2001. We find that audit committee independence (defined as an audit committee comprised entirely of outside, independent directors) and financial expertis

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Qu, Charlotte Tianshu. "Board Members With Style: The Effect of Audit Committee Members and Their Personal Styles on Financial Reporting Choices." Journal of Accounting, Auditing & Finance 35, no. 3 (February 14, 2018): 530–57. http://dx.doi.org/10.1177/0148558x17752804.

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This article studies whether audit committee members and chairpersons exhibit individual-specific “styles” that affect corporate financial reporting practices. I track 2,941 audit committee members and 683 chairpersons across firms over time, and test whether member (chair)-specific factors explain firms’ accounting choices. I find that member and chairperson “style” (captured by fixed effects) is significant in explaining a firm’s probability of accounting misstatements and earnings management, and the effects are not explained away by observable member (chairperson) characteristics found by

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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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Sil Kang, Won, Alan Kilgore, and Sue Wright. "The effectiveness of audit committees for low‐ and mid‐cap firms." Managerial Auditing Journal 26, no. 7 (July 26, 2011): 623–50. http://dx.doi.org/10.1108/02686901111151341.

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PurposeThe purpose of this paper is to investigate the effectiveness of recommendations made by the Australian Stock Exchange (ASX) relating to audit committees in Australia, and whether they have improved financial reporting quality for low‐ and mid‐cap listed firms.Design/methodology/approachThe authors examine the relation between characteristics of the audit committee and financial reporting quality for listed companies not mandated to comply with these requirements, i.e. low‐ and mid‐cap firms. For a sample of 288 firms, the authors regress measures of audit committee independence, expert

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Schumacher, Daniel J., Beth King, Michelle M. Barnes, Sean P. Elliott, Kathleen Gibbs, Jon F. McGreevy, Javier Gonzalez del Rey, Tanvi Sharma, Catherine Michelson, and Alan Schwartz. "Influence of Clinical Competency Committee Review Process on Summative Resident Assessment Decisions." Journal of Graduate Medical Education 10, no. 4 (August 1, 2018): 429–37. http://dx.doi.org/10.4300/jgme-d-17-00762.1.

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ABSTRACT Background Clinical Competency Committees (CCCs) are charged with making summative assessment decisions about residents. Objective We explored how review processes CCC members utilize influence their decisions regarding residents' milestone levels and supervisory roles. Methods We conducted a multisite longitudinal prospective observational cohort study at 14 pediatrics residency programs during academic year 2015–2016. Individual CCC members biannually reported characteristics of their review process and Accreditation Council for Graduate Medical Education milestone levels and recomm

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Baiden, John Nana Ekow. "Board Audit Committee Characteristics and Financial Performance of Selected Commercial Banks in Ghana." International Journal of Accounting and Financial Reporting 10, no. 1 (January 6, 2020): 222. http://dx.doi.org/10.5296/ijafr.v10i1.16749.

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The purpose of the study was to examine the influence of board audit committee characteristics on the financial performance of selected commercial banks in Ghana during the period of 2008 to 2017. The correlational design was employed. The study population was 23 commercial banks licensed under the Bank and Special Deposit Taking Institution Act with audit committee on their board and offices in Ghana as at December 2018. The sample size for the study was 13 commercial banks in Ghana. The lottery method of simple random sampling technique was used to select the 13 banks. The study made use of

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Prasetiyani, Paramita, and Imam Ghozali. "PENGARUH LANGSUNG DAN TIDAK LANSGUNG KARAKTERISTIK KOMITE AUDIT TERHADAP LUAS PENGUNGKAPAN CSR MELALUI MANAJEMEN RISIKO." Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) 13, no. 2 (December 9, 2022): 85. http://dx.doi.org/10.36694/jimat.v13i2.426.

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This study aims to examine the effect of audit committee characteristics on CSRD in manufacturing and mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019. In addition, this study also examines whether there is an effect of risk management as a mediating variable in the relationship between audit committee characteristics and CSR disclosure. This research using purposive sampling method, which result in 178 samples. The analytical tool in this research using structural equation modeling (SEM)-PLS (Partial Least Square). The results show that the characteristics of the i

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McLaughlin, Craig, Stephen Armstrong, Maha W. Moustafa, and Ahmed A. Elamer. "Audit committee diversity and corporate scandals: evidence from the UK." International Journal of Accounting & Information Management 29, no. 5 (October 14, 2021): 734–63. http://dx.doi.org/10.1108/ijaim-01-2021-0024.

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Purpose This paper aims to empirically analyse specific characteristics of an audit committee that could be associated with the likelihood of corporate fraud/scandal/sanctions. Design/methodology/approach The sample includes all firms that were investigated by the Financial Reporting Council through the audit enforcement procedure from 2014 to 2019, and two matched no-scandal firms. It uses logistic binary regression analysis to examine the hypotheses. Findings Results based on the logit regression suggest that audit member tenure and audit committee meeting frequency both have positive associ

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McDaniel, Linda, Roger D. Martin, and Laureen A. Maines. "Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy." Accounting Review 77, s-1 (March 1, 2002): 139–67. http://dx.doi.org/10.2308/accr.2002.77.s-1.139.

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Audit committees evaluate financial reporting quality as part of their corporate oversight responsibilities. Given this responsibility, the national stock exchanges now require all audit committee members to be financially literate and at least one member to have financial expertise. In light of recent debates over this requirement, we provide evidence on how experts and literates differ in their evaluations of financial reporting quality. Results suggest that experts' evaluations of financial reporting quality are more strongly associated with their assessments of characteristics underlying r

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Rojpaisarnkit, Kunwadee, and Yuvadee Rodjarkpai. "MANAGEMENT OF COMMUNITY ELDERLY CLUBS FOR IMPROVING WELL-BEING OF THE THAI ELDERLY: A QUALITATIVE STUDY." Malaysian Journal of Public Health Medicine 21, no. 1 (April 24, 2021): 311–16. http://dx.doi.org/10.37268/mjphm/vol.21/no.1/art.868.

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In Thailand, the elderly club is a public organization that plays an important role in developing the well-being of the elderly in the community. The aim of this study was to 1) examine the management of the elderly club and the characteristics of elderly well-being development activities, 2) investigate the management of the elderly club in developing elderly well-being, and 3) determine the factors affecting the successful management of the elderly clubs and the activities that improve well-being of the elderly. The employed research method was a form of phenomenological research, with data

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Khan, R., K. Elsolh, N. Gimpaya, M. A. Scaffidi, R. Bansal, and S. C. Grover. "A89 CHARACTERISTICS AND CONFLICTS OF INTEREST AT FOOD AND DRUG ADMINISTRATION GASTROINTESTINAL DRUG ADVISORY COMMITTEE MEETINGS." Journal of the Canadian Association of Gastroenterology 4, Supplement_1 (March 1, 2021): 60–62. http://dx.doi.org/10.1093/jcag/gwab002.087.

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Abstract Background The United States Food and Drug Administration (FDA) Gastrointestinal Drug Advisory Committee (GIDAC) is involved in gastrointestinal drug application reviews. Characteristics and conflicts of interest (COI) in GIDAC meetings are not well described. Aims To analyze FDA GIDAC meetings and characteristics that predict recommendations. Methods This was a cross-sectional study of all publicly available GIDAC meetings where proposed medications were voted on from 1998–2018. Data were collected on individual meetings and individual voting members at meetings. Predefined predictor

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Zorin, V. A. "Career Trajectories of Political Leaders and Formation of Political Elite in USSR in 1966—1990 (Politburo of CPSU Central Committee)." Nauchnyi dialog 11, no. 10 (January 7, 2023): 335–52. http://dx.doi.org/10.24224/2227-1295-2022-11-10-335-352.

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The analysis of the members of the CPSU Politburo of the Central Committee biographical characteristics as an elite category in the structure of the Soviet political class is carried out. The purpose of the study is to identify normative patterns in the career trajectories of the highest stratum of the Soviet political elite. To achieve this goal, a database was formed containing the biographical characteristics of the leaders who had the status of a member and candidate member of the Politburo in the period from 1966 to 1990. Some parameters of the biographies of the studied leaders are of a

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FADILAH FABIANY, NYAYU. "PENGARUH KARAKTERISTIK KOMITE AUDIT DAN REPUTASI KANTOR AKUNTAN PUBLIK (KAP) TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MULTIFINANCE YANG TERCATAT DI BEI." Jurnal Manajemen Terapan dan Keuangan 5, no. 2 (September 7, 2016): 108–22. http://dx.doi.org/10.22437/jmk.v5i2.3269.

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This study entitled "The Effect of Audit Committee Characteristics and Reputation Public Accounting Firm (KAP) of the Financial Reporting Time linessin the Multifinance Company Listedon the Stock Exchange". This studyis a survey researchby processing as econdary virginannual report published on the Indonesia Stock Exchange (IDX). The populationin this studyis afinance companythat is listed on the Stock Exchange 2011-2013. Samples taken during theperiod 2011-2013 amounted to 13 companies are selected based onthe intentand purpose of the study (purposive sampling). To determine the effect of Mem

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Elbahar, Ehab R. "Board of director’s characteristics and bank performance: Evidence from GCC region." Corporate Ownership and Control 17, no. 1 (2019): 14–23. http://dx.doi.org/10.22495/cocv17i1art2.

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The main purpose of the current study is to examine the association between Corporate Governance’s (GC) variables represented by board characteristics and Bank performance measured by ROE and ROA in GCC banking sector. For the purposes of this study, the sample of 68 banks in gulf countries during the period from 2013 to 2017 have been selected and divided the data to Islamic banks and conventional banks (16 Islamic banks, 52 Non-Islamic). Furthermore this study uses the nonparametric regression OLS and Quantile analysis. The current study suggest that the existence of female directors on the

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Hoitash, Udi, Rani Hoitash, and Jean C. Bedard. "Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes." Accounting Review 84, no. 3 (May 1, 2009): 839–67. http://dx.doi.org/10.2308/accr.2009.84.3.839.

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ABSTRACT: This study examines the association between corporate governance and disclosures of material weaknesses (MW) in internal control over financial reporting. We study this association using MW reported under Sarbanes-Oxley Sections 302 and 404, deriving data on audit committee financial expertise from automated parsing of member qualifications from their biographies. We find that a lower likelihood of disclosing Section 404 MW is associated with relatively more audit committee members having accounting and supervisory experience, as well as board strength. Further, the nature of MW vari

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Khan, Rishad, Karam Elsolh, Nikko Gimpaya, Michael A. Scaffidi, Rishi Bansal, and Samir C. Grover. "Characteristics and conflicts of interest at Food and Drug Administration Gastrointestinal Drug Advisory Committee meetings." PLOS ONE 16, no. 5 (May 26, 2021): e0252155. http://dx.doi.org/10.1371/journal.pone.0252155.

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Introduction The United States Food and Drug Administration (FDA) Gastrointestinal Drug Advisory Committee (GIDAC) is involved in gastrointestinal drug application reviews. Characteristics and conflicts of interest (COI) in GIDAC meetings are not well described. This study analyzed FDA GIDAC meetings and characteristics that predict recommendations. Methods In this cross-sectional study, all publicly available GIDAC meetings where proposed medications were voted on were included. Data were collected regarding indications, medication sponsor, primary efficacy studies, and voting member characte

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Wilbanks, Robert M., Dana R. Hermanson, and Vineeta D. Sharma. "Audit Committee Oversight of Fraud Risk: The Role of Social Ties, Professional Ties, and Governance Characteristics." Accounting Horizons 31, no. 3 (February 1, 2017): 21–38. http://dx.doi.org/10.2308/acch-51695.

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SYNOPSIS This study examines audit committee (AC) oversight of fraudulent financial reporting (FFR) risk and management integrity, and how such oversight varies with AC social ties, professional ties, and governance characteristics. Specifically, based on a survey of 134 U.S. public company AC members, we find that AC participants with social ties (i.e., personal ties) to the CEO are negatively associated with AC actions to assess FFR risk and management integrity. Further, the AC appears to cut back on more observable FFR and MI actions when the responding AC member has a social tie to the CE

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Carcello, Joseph V., Carl W. Hollingsworth, and Terry L. Neal. "Audit Committee Financial Experts: A Closer Examination Using Firm Designations." Accounting Horizons 20, no. 4 (December 1, 2006): 351–73. http://dx.doi.org/10.2308/acch.2006.20.4.351.

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The Sarbanes-Oxley Act (SOX) requires the disclosure of whether the audit committee has a financial expert. We examine disclosures related to audit committee financial experts (ACFEs) in the first year that this disclosure requirement is in effect. We find that virtually all companies disclose whether an ACFE is on the audit committee, although the transparency of the disclosure regarding the ACFE's background is limited. We also find that most ACFEs do not have a background in accounting or finance, although there are notable differences between stock exchanges on this dimension. In addition,

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Santos, Ariovaldo dos, and Paola R. Londero. "ICPC 14: what is missing?" Revista Contabilidade & Finanças 28, no. 75 (December 2017): 478–85. http://dx.doi.org/10.1590/1808-057x201704740.

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ABSTRACT The purpose of this study is to raise questions about Technical Interpretation 14 (ICPC 14) from the Accounting Standards Committee with regards to the statutory characteristics of Brazilian cooperative societies. We do not aim to provide definitive solutions by exhausting all conceptual analyses and accounting alternatives involving the reclassification of member shares, or “quotas”, from net equity to liabilities, but rather to present some considerations with regards to points that are not explicit in ICPC 14. Applying the concept of adjustment to present value (APV) is the main po

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Popescu, Lelia Letitia, Razvan Stefan Popescu, and Tiberiu Catalina. "Improving the Energy Efficiency of an Existing Building by Dynamic Numerical Simulation." Applied Sciences 11, no. 24 (December 20, 2021): 12150. http://dx.doi.org/10.3390/app112412150.

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Nowadays, the enhancement of the existing building stock energy performance is a priority. To promote building energy renovation, the European Committee asks Member States to define retrofit strategies, finding cost-effective solutions. This research aims to investigate the relationship between the initial characteristics of an existing residential buildings and different types of retrofit solutions in terms of final/primary energy consumption and CO2 emissions. A multi-objective optimization has been carried out using experimental data in DesignBuilder dynamic simulation tool.

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Polanco Lazo, Rodrigo, and Valentino Desilvestro. "Does an Arbitrator’s Background Influence the Outcome of an Investor-State Arbitration?" Law & Practice of International Courts and Tribunals 17, no. 1 (June 27, 2018): 18–48. http://dx.doi.org/10.1163/15718034-12341366.

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Abstract The goal of this article is to determine whether the background of an arbitrator could be considered as a determinant of case-outcomes in investor-state dispute settlement (ISDS). Using the existing literature on arbitrators’ bias and experience as a starting point, this study analyses several characteristics of arbitrators as part of their “background”, grouping them into two basic categories: ISDS experience (related to their previous involvement as arbitrator or member of an annulment committee in investor-state arbitration), and personal characteristics (including age, gender, lan

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Chow, Shirley L., J. Carter Thorne, Mary J. Bell, Robert Ferrari, Zarnaz Bagheri, Tristan Boyd, Ann Marie Colwill, et al. "Choosing Wisely: The Canadian Rheumatology Association’s List of 5 Items Physicians and Patients Should Question." Journal of Rheumatology 42, no. 4 (February 1, 2015): 682–89. http://dx.doi.org/10.3899/jrheum.141140.

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Objective.To develop a list of 5 tests or treatments used in rheumatology that have evidence indicating that they may be unnecessary and thus should be reevaluated by rheumatology healthcare providers and patients.Methods.Using the Delphi method, a committee of 16 rheumatologists from across Canada and an allied health professional generated a list of tests, procedures, or treatments in rheumatology that may be unnecessary, nonspecific, or insensitive. Items with high content agreement and perceived relevance advanced to a survey of Canadian Rheumatology Association (CRA) members. CRA members

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Márquez, Jesús Rodríguez, and Iñaki Bilbao Estrada. "VAT Fraud and Emission Allowances." EC Tax Review 19, Issue 5 (October 1, 2010): 210–27. http://dx.doi.org/10.54648/ecta2010027.

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The absence of Community legislation on the value-added tax (VAT) treatment of allowances has meant that, after the detection of suspected cases of fraud, several Member States have departed from the guidelines adopted unanimously by the VAT Committee. While this situation has produced a swift reaction from the European Union (EU) through the Proposal for a Directive to amend the VAT Directive aimed at giving a unified response to the phenomenon of the plots of fraud in general, it is surprising its voluntary nature. In addition, this article will show how, given the urgency of adopting a solu

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Baker, Keith. "Determining Resident Clinical Performance." Anesthesiology 115, no. 4 (October 1, 2011): 862–78. http://dx.doi.org/10.1097/aln.0b013e318229a27d.

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Background Valid and reliable (dependable) assessment of resident clinical skills is essential for learning, promotion, and remediation. Competency is defined as what a physician can do, whereas performance is what a physician does in everyday practice. There is an ongoing need for valid and reliable measures of resident clinical performance. Methods Anesthesia residents were evaluated confidentially on a weekly basis by faculty members who supervised them. The electronic evaluation form had five sections, including a rating section for absolute and relative-to-peers performance under each of

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Kend, Michael. "Governance, firm-level characteristics and their impact on the client’s voluntary sustainability disclosures and assurance decisions." Sustainability Accounting, Management and Policy Journal 6, no. 1 (March 2, 2015): 54–78. http://dx.doi.org/10.1108/sampj-12-2013-0061.

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Purpose – The purpose of this study is to consider three distinct bodies of literature and uses stakeholder theory as the premise of this study. The first deals with corporate sustainability reporting and voluntary disclosure behaviour, and corporate governance at the firm level, the second deals with the decision to utilize assurance services (voluntary adoption) and the third relates to the choice of auditor/assurance provider. Design/methodology/approach – This study investigates these issues using archival data from some of the Top 200 listed companies in 2010 from the countries Australia

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Supriyaningsih, Supriyaningsih, and Fuad Fuad. "THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT." JURNAL AKUNTANSI DAN AUDITING 13, no. 1 (May 31, 2016): 61–79. http://dx.doi.org/10.14710/jaa.13.1.61-79.

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Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have positive effect on real earnings management. Furthermore, we also found that the dual positions of the audit committee chairman have a negative effect on earnings management. The Tenure of audit committee chairman however, has no impact on real earnings management.

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Abu Samah, Mohamad Ezanie, Che Aziz Ali, and Kamal Roslan Mohamed. "Sedimentological And Stratigraphical Analysis Of Kaki Bukit Formation (Lower Setul Member) At Teluk Ewa, Pulau Langkawi." Bulletin Of The Geological Society Of Malaysia 72 (November 15, 2021): 25–35. http://dx.doi.org/10.7186/bgsm72202103.

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The identification of new units on the carbonate sequence of Teluk Ewa (from Tg. Mendidih to Teluk Ewa) has given an idea for the review of stratigraphic succession of Kaki Bukit Formation (Lower Setul Member). The analysis is related to a sedimentology study, where the sedimentary sequences formed as a mixed siliciclastic–carbonate shallow marine system that combines the carbonate and silisiclastic deposits. Eight facies have been recognised such as (1) argillite facies, (2) interlayer of mudstone and limestone facies, (3) wavy stromatolites limestone facies, (4) linear stromatolites limeston

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Katodritou, Eirini, Efstathios Kastritis, Moshe E. Gatt, Yael C. Cohen, Irit Avivi, Anastasia Pouli, Avgi Lalayianni, et al. "Real-World Data on Incidence, Clinical Characteristics and Outcome of Patients with Macrofocal Multiple Myeloma (MFMM) in the Era of Novel Therapies: A Study of the Greco-Israeli Collaborative Myeloma Working Group." Blood 132, Supplement 1 (November 29, 2018): 3295. http://dx.doi.org/10.1182/blood-2018-99-114106.

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Abstract Macrofocal Multiple Myeloma (MFMM) has been described as a distinct entity of Multiple Myeloma (MM) characterized by young age, lytic lesions and limited bone marrow infiltration by clonal plasma cells (BMPCs), in the absence of other features of symptomatic MM (i.e. anemia, renal insufficiency and hypercalcemia). Few case studies have indicated a possible favorable prognosis of MFMM patients compared to patients with typical symptomatic MM. Our aim was to investigate the incidence, characteristics and outcome of patients with MFMM, under the light of modern therapeutic approach of MM

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Sun, Jerry, George Lan, and Guoping Liu. "Independent audit committee characteristics and real earnings management." Managerial Auditing Journal 29, no. 2 (February 3, 2014): 153–72. http://dx.doi.org/10.1108/maj-05-2013-0865.

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Purpose – The purpose of this study is to investigate the effectiveness of independent audit committees in constraining real earnings management. This study examines the relationships between audit committee characteristics and real activities manipulation. Design/methodology/approach – US firms with stronger incentives to undertake real earnings management are selected as a sample. Regressions are run for the empirical analyses. Findings – It is found that audit committee members' additional directorships are positively associated with real earnings management measured by abnormal cash flows

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Kotzé, Antonie, and Paul du Preez. "Current exposure method for CCP’s under Basel III." Risk Governance and Control: Financial Markets and Institutions 3, no. 1 (2013): 82–92. http://dx.doi.org/10.22495/rgcv3i1c1art2.

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Exposure-at-default is one of the most interesting and most difficult parameters to estimate in counterparty credit risk. Basel I offered only the non-internal Current Exposure Method for estimating this quantity whilst Basel II further introduced the Standardized Method and an Internal Model Method. Under new Basel III rules a central counterparty is defined as being a financial institution. New principles set out by the Basel Committee on Banking Supervision forces Central Counterparties in using the Current Exposure Method when estimating the credit exposures to Clearing Member banks notwit

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Deslandes, Manon, Anne Fortin, and Suzanne Landry. "Audit committee characteristics and tax aggressiveness." Managerial Auditing Journal 35, no. 2 (December 11, 2019): 272–93. http://dx.doi.org/10.1108/maj-12-2018-2109.

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Purpose This study aims to analyze the relationship between a company’s use of aggressive tax planning and several audit committee members’ characteristics, namely, independence, expertise, diligence and gender diversity. Design/methodology/approach This paper is an empirical research using archival data from 289 Canadian listed companies for the 2011-2015 period. Findings The authors find that measures of expertise and diligence are significantly related to tax aggressiveness. Financial expertise and tenure on the audit committee play an important role in constraining tax aggressiveness, as d

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Chariri, Anis, Indira Januarti, and Etna Nur Afri Yuyetta. "Audit Committee Characteristics and Carbon Emission Disclosure." E3S Web of Conferences 73 (2018): 02001. http://dx.doi.org/10.1051/e3sconf/20187302001.

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Business activities have contributed to the increasing level of carbon emissions, which can endanger the environment. Such phenomena have pushed companies to disclose a variety of carbon emission information to show their responsibilities. Thus, this study aims to investigate the influence of audit characteristics (independence, expertise, meetings) on carbon emission disclosure. Data were collected from the Nordic companies, which were registered in the 2015 Carbon Disclosure Project. A total of 105 companies were used as samples for further analysis. A regression model was then employed to a

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Martinov-Bennie, Nonna, Dominic S. B. Soh, and Dale Tweedie. "An investigation into the roles, characteristics, expectations and evaluation practices of audit committees." Managerial Auditing Journal 30, no. 8/9 (October 5, 2015): 727–55. http://dx.doi.org/10.1108/maj-05-2015-1186.

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Purpose – This paper aims to investigate how the roles, characteristics, expectations and evaluation practices of audit committees have adapted to regulatory change and what practices are most conducive to effective audit committees. Design/methodology/approach – This paper uses semi-structured interviews with audit committee chairs and chief audit executives. Findings – While new regulation is a primary driver of changes in the roles of audit committees, the audit committee’s role has evolved beyond regulatory requirements. Audit committees are taking a more active role in organisational gove

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Sessions, W. R., J. S. Reid, A. Benedetti, P. R. Colarco, A. da Silva, S. Lu, T. Sekiyama, et al. "Development towards a global operational aerosol consensus: basic climatological characteristics of the International Cooperative for Aerosol Prediction Multi-Model Ensemble (ICAP-MME)." Atmospheric Chemistry and Physics 15, no. 1 (January 13, 2015): 335–62. http://dx.doi.org/10.5194/acp-15-335-2015.

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Abstract. Here we present the first steps in developing a global multi-model aerosol forecasting ensemble intended for eventual operational and basic research use. Drawing from members of the International Cooperative for Aerosol Prediction (ICAP) latest generation of quasi-operational aerosol models, 5-day aerosol optical thickness (AOT) forecasts are analyzed for December 2011 through November 2012 from four institutions: European Centre for Medium-Range Weather Forecasts (ECMWF), Japan Meteorological Agency (JMA), NASA Goddard Space Flight Center (GSFC), and Naval Research Lab/Fleet Numeric

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Fisher, R. C., and D. A. Thorley-Lawson. "Characterization of the Epstein-Barr virus-inducible gene encoding the human leukocyte adhesion and activation antigen BLAST-1 (CD48)." Molecular and Cellular Biology 11, no. 3 (March 1991): 1614–23. http://dx.doi.org/10.1128/mcb.11.3.1614-1623.1991.

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BLAST-1 (CD48) (previously referred to as BCM-1 by the Human Gene Nomenclature Committee) is an early-activation-associated membrane glycoprotein expressed on the surface of human leukocytes and induced to a high level following infection of B cells by the Epstein-Barr virus. It is a member of the immunoglobulin superfamily, mediates cell adhesion, and has significant sequence homology to two other adhesion molecules, CD2 and LFA3. Here we report the isolation and characterization of the BLAST-1 gene. The gene is at least 28.6 kb in length, is split into 4 exons, and contains a restriction fra

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Fisher, R. C., and D. A. Thorley-Lawson. "Characterization of the Epstein-Barr virus-inducible gene encoding the human leukocyte adhesion and activation antigen BLAST-1 (CD48)." Molecular and Cellular Biology 11, no. 3 (March 1991): 1614–23. http://dx.doi.org/10.1128/mcb.11.3.1614.

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BLAST-1 (CD48) (previously referred to as BCM-1 by the Human Gene Nomenclature Committee) is an early-activation-associated membrane glycoprotein expressed on the surface of human leukocytes and induced to a high level following infection of B cells by the Epstein-Barr virus. It is a member of the immunoglobulin superfamily, mediates cell adhesion, and has significant sequence homology to two other adhesion molecules, CD2 and LFA3. Here we report the isolation and characterization of the BLAST-1 gene. The gene is at least 28.6 kb in length, is split into 4 exons, and contains a restriction fra

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Abbott, Lawrence J., and Susan Parker. "Auditor Selection and Audit Committee Characteristics." AUDITING: A Journal of Practice & Theory 19, no. 2 (September 1, 2000): 47–66. http://dx.doi.org/10.2308/aud.2000.19.2.47.

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The role of the audit committee in corporate governance is the subject of increasing public and regulatory interest. We focus on one frequently noted function of the audit committee: auditor selection. We argue that independent and active audit committee members demand a high level of audit quality because of concerns about monetary or reputational losses that may result from lawsuits or SEC sanction. Auditors who specialize in the client's industry are expected to provide a higher level of audit quality than do nonspecialists. Thus, we predict that firms with audit committees that are both in

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Bouaine, Wided, and Yosr Hrichi. "Impact of Audit Committee Adoption and its Characteristics on Financial Performance: Evidence from 100 French Companies." Accounting and Finance Research 8, no. 1 (January 8, 2019): 92. http://dx.doi.org/10.5430/afr.v8n1p92.

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The aim of this paper is to examine the impact of legal creation of audit committees on financial firm performance. Precisely, we examine the impact of the establishment of audit committee, following the enactment of Ordinance No. 2008-1278, on financial firm market performance. Moreover, we investigate whether the audit committee characteristics such as independence of the members of the audit committees, the size; the accounting and financial expertise of the committee members as well as the frequency of audit committee meetings determine financial performance.We choose two measures for perf

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Naritoku, Wesley Y., Mary A. Furlong, Barbara Knollman-Ritschel, and Karen L. Kaul. "Enhancing the Pipeline of Pathologists in the United States." Academic Pathology 8 (January 1, 2021): 237428952110417. http://dx.doi.org/10.1177/23742895211041725.

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The shortage of pathologists in the United States has been a topic of discussion for the past 2 decades. At the 2014 Association of Pathology Chairs (APC)/Program Directors Section (PRODS) meeting, a Pipeline Subcommittee (PSC) of the APC Advocacy Committee was formed with the charge of investigating ways to increase the number of highly qualified United States Medical Graduates entering into pathology. Several online surveys were developed to identify the strengths, weaknesses, opportunities, and threats to recruitment into pathology. Two general pipeline surveys were completed; one was issue

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Mishra, Mamta, and Amarjeet Kaur Malhotra. "Audit Committee Characteristics and Earnings Management: Evidence from India." International Journal of Accounting and Financial Reporting 6, no. 2 (November 9, 2016): 247. http://dx.doi.org/10.5296/ijafr.v6i2.10008.

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Earnings management is perceived to be a pervasive phenomenon, spread across companies and industries. It distorts earnings quality and portrays an incorrect picture of a firm’s financial performance. Accounting frauds in companies originate from a culture of widespread earnings management. Audit committees are a popular corporate governance tool to improve the credibility of financial statements. The study, evidently the first of its kind in India, seeks to examine the effectiveness of audit committees in constraining earnings management in Indian companies. Secondary data is collected for a

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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 sign

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Ponnu, Cyril, Juan Soo, and Nordin Abidin. "Board characteristics: An empirical study of listed companies in Malaysia." Corporate Board role duties and composition 4, no. 1 (2008): 24–36. http://dx.doi.org/10.22495/cbv4i1art2.

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This paper investigates five important characteristics of board committee members of various committees in public listed companies in Malaysia. The five characteristics include director type, tenure, age, internal activity and external activity. Sample of 111 listed companies were collected using simple random five sampling of the annual reports based on financial year 2005 posted online. Sample includes 6 committees with the highest frequency of occurrences – audit, remuneration, nomination, stock option, risk management and executive. Data collected was analyzed using tests of correlation, a

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Terpos, Evangelos, Maria Roussou, Ioannis Ntanasis-Stathopoulos, Nikolaos Kanellias, Despina Fotiou, Dimitrios C. Ziogas, Aristea-Maria Papanota, et al. "Functional Cure, Defined As PFS of More Than 7 Years, Is Achieved in 9% of Myeloma Patients in the Era of Conventional Chemotherapy and of First-Generation Novel Anti-Myeloma Agents; A Single-Center Experience over 20-Year Period." Blood 132, Supplement 1 (November 29, 2018): 1968. http://dx.doi.org/10.1182/blood-2018-99-113108.

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Abstract Advances in the management of multiple myeloma (MM) led to a significant prolongation of overall survival (OS), mainly of the younger patients; almost 10% of them experience more than 10-year OS. Although long progression-free survival (PFS) correlates with extended OS, there is very limited information for the characteristics of patients who manage to be progression-free for a long period after first-line therapy. The aim of this analysis was to evaluate the characteristics of patients who achieved at least 7-year of PFS after frontline therapy and compare them with those of all othe

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