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Articoli di riviste sul tema "Background of audit committee members"
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Yustrida Bernawati, Paradisa Sukma,. "The Impact of Audit Committe Characteristics on Audit Quality". Jurnal Akuntansi 23, n. 3 (20 gennaio 2020): 363. http://dx.doi.org/10.24912/ja.v23i3.602.
Testo completoAbstract (sommario):
This research was conducted to investigate the effect of audit committee characteristics on audit quality. The characteristics of the audit committee used in this study are the number of audit committees, number of audit committee meetings, audit committee education background, and audit committee experience while audit quality is measured using audit fees. This study uses manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2018 with 70 observation data and uses OLS regression. The results of this study indicate all four Audit Characteristics, only size and experience significantly influence audit quality. While audit meetings and education do not significantly affect audit quality. Likewise with the education that can not ensure the capabilities possessed by members of the audit committee. Overall, the effectiveness of the audit committee has no significant effect on audit quality.
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Yuliani, Yuliani, e Christine Novita Dewi. "EFEKTIVITAS KOMITE AUDIT DAN MANAJEMEN LABA RIIL". Jurnal Riset Akuntansi dan Keuangan 11, n. 2 (7 giugno 2015): 157. http://dx.doi.org/10.21460/jrak.2015.112.16.
Testo completoAbstract (sommario):
h: 0px; "> This research is an empirical study of the audit committee effectiveness towards the company’stendency in conducting real earnings management. The purpose of this research is to obtain empiricalevidence the influence of educational background of the audit committee’s composition, diligence ofthe audit committee, audit committee’s relationship with related parties towards company’s tendencyin conducting real earnings management through sales manipulation, excessive production andreduction in discretionary cost. Sampling was done using purposive sampling method, which uses 117data of manufacturing companies that are listed in BEI (Indonesia Stock Exchange) in the period of2009 to 2012 that tend to conduct real earnings management. The independent variable used are theeducational background composition of the audit committee members, audit committee diligence isproxied by the frequency of the audit committee internal meetings, and the audit committeerelationships with related parties are proxied by the frequency of the external audit committeemeeting, the results showed that the more fulfilled the composition of the audit committee competence,the more numbers of internal and external meetings conducted by audit committee, the lower ofcompany tends to manage their earnings though real activities.Keywords: real earnings management, internal meetings, audit committee’s compositions, externalmeetings
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Dlamini, Zandile Virtue, Emmanuel Mutambara e Akwesi Assensoh-Kodua. "Establishing the relationship between an effective audit committee and infusion of a good control environment". Corporate Board role duties and composition 13, n. 3 (2017): 52–58. http://dx.doi.org/10.22495/cbv13i3art6.
Testo completoAbstract (sommario):
Audit Committees are a vital component of accountability and good governance for any serious organisation and have progressively been perceived as an integral part of modern control structures and control practices in both the public and private sectors. However, Audit Committees can only discharge such gigantic responsibilities in a conducive environment to provide its effective performance of certain key functions in the areas of oversight of risk management, reporting, and internal controls. Nonetheless, the enablement of such conducive environments has become a challenge to many Audit Committees. It is against this background that this study investigates the relationship between an effective audit committee and infusion of a good control environment. The study used structured and unstructured questions to investigate population comprising standing committee members and Audit Committee members. Thus this study made use of a mixed methodology to collect quantitative data as well as reviewing audit documents, such as, the Audit Committee Charter and minutes of meetings in order to ascertain the environment under which such august practices are performed. The outcome concludes that the Audit Committee which was selected for the study has the good working environment.
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Raghunandan, K., Dasaratha V. Rama e William J. Read. "Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing". Accounting Horizons 15, n. 2 (1 giugno 2001): 105–18. http://dx.doi.org/10.2308/acch.2001.15.2.105.
Testo completoAbstract (sommario):
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 committee composition: absence of inside or “gray” directors, and presence of a member with financial expertise. This study examines the association between audit committee composition and the committee's interaction with internal auditing. Our results, based on responses from chief internal auditors of 114 public companies, indicate that committees comprised solely of independent directors and with at least one member having an accounting or finance background are more likely to (1) have longer meetings with the chief internal auditor; (2) provide private access to the chief internal auditor; and (3) review internal audit proposals and results of internal auditing. These findings provide empirical support for the BRC's recommendations related to audit committee composition.
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Nwoye, Chizoba Mary, Alphonsus Sunday Anichebe e Ifeanyi Francis Osegbu. "Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria e". Athens Journal of Business & Economics 7, n. 2 (15 febbraio 2021): 173–202. http://dx.doi.org/10.30958/ajbe.7-2-4.
Testo completoAbstract (sommario):
The main objective of the study is to determine the effect of audit quality on earnings management in insurance companies in Nigeria with special consideration on accruals and performance measures of earning manipulations using insurance companies in Nigeria. Preliminary analyses were conducted, such as descriptive statistics and correlation matrix. In analyzing the data, the study adopted panel multiple regression to identify the possible effects of audit quality on earnings management of financial institutions in Nigeria We interpreted fixed effect analysis after using Hausman test. The result shows that audit quality had a significant effect on earnings management. We conclude that longer stay of auditors in financial institutions increases accrual and performance manipulation. However, financial institutions audited by the Big 4 auditing firms are associated with less accrual and performance earnings manipulation while financial institutions that have executive and non-executive directors as members of audit committee have greater accrual and performance earnings manipulations. Higher number of financial experts in audit committee increases accrual manipulation while higher number of experts with accounting background in audit committee reduces performance manipulating. Finally, increase in auditors’ fee leads to choices of using accounting methods to manipulate both accrual and performance earnings. Therefore, the study recommends that, financial institutions should have maximum number of years for auditors to stay. They should focus more on increasing the number of experts with accounting background in audit committees. Accounting bodies should regulate auditors’ fee in line with the size of the financial institution. (JEL M42) Keywords: Audit Fees, Audit Committee Independence, Audit Firm Size, Audit Quality, Earnings Management, Financial Literacy of Audit Committee Members, Length of Audit Tenure.
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Zarza Herranz, César, Felix Lopez-Iturriaga e Nuria Reguera-Alvarado. "Audit committee expertise in large European firms". Managerial Auditing Journal 35, n. 9 (26 novembre 2020): 1313–41. http://dx.doi.org/10.1108/maj-11-2019-2478.
Testo completoAbstract (sommario):
Purpose This paper aims to study how audit committee member expertise is related to certain features of the committee and to the audit process. Design/methodology/approach Based on information from 2,477 directors from 296 firms in eight European countries between 2005 and 2014, this study measures average audit committee expertise using a continuous variable, which combines education-based and experience-based expertise. Different measures of the audit process are then regressed against this and other control variables. Findings Average committee expertise has increased in recent years. Education-based and experience-based expertise seem to be complementary. Results also show that committees with greater expertise meet more frequently, have fewer directors with full-time dedication and pay lower audit fees. There is no link to changes in the external firm audit, which may be due to mandatory auditor rotation. Originality/value The paper provides a comprehensive metric of audit committee expertise that includes directors’ academic background, professional experience and qualifications. In addition, this study expands current knowledge concerning whether and how committee expertise affects the audit process.
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Amelia e Yulius Kurnia Susanto. "Tax Planning and Corporate Governance on Firm Value: Board Diversity as Moderating". 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, n. 1 (9 dicembre 2020): 52. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(52).
Testo completoAbstract (sommario):
This research is intended to analyse the influence of tax planning, CEO ownership, female member, board size, board independence, audit committee, and board meeting on firm value and the influence of board education background and board age on the relationship between tax planning and firm value in non-financial companies listed in Indonesia Stock Exchange. The population of this research are all non-financial companies consistently listed in Indonesia Stock Exchange from 2016 to 2018. This research uses 53 samples of non-financial companies selected through purposive sampling method resulting in 159 data to be analysed using moderating regressions analysis. The result of this research showed that audit committee has influence positive and significant on firm value. The board age has influence positive and significant on the relationship between tax planning and firm value. While tax planning, CEO ownership, female member, board size, board independence, board meeting have no significant influence on firm value. The influence of board education background on the relationship between tax planning and firm value has no significant. The increase in the size of audit committee will increase the value of firm, it is because the presence of audit committee that consists of independent members will reduce financial manipulation or fraud in the firms. Board age is strengthen the relationship between tax planning and firm value. Because the older the member of board directors, the more they obey their obligation to pay taxes, so the tax planning activities will be more effective and it will increase the value of the firm. Keywords: Firm Value, Tax Planning, Board Diversity, Corporate Governance
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Carcello, Joseph V., Carl W. Hollingsworth e Terry L. Neal. "Audit Committee Financial Experts: A Closer Examination Using Firm Designations". Accounting Horizons 20, n. 4 (1 dicembre 2006): 351–73. http://dx.doi.org/10.2308/acch.2006.20.4.351.
Testo completoAbstract (sommario):
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, we find that companies designate ACFEs who would not have been identified using extant research methods, and companies fail to voluntarily designate many individuals who appear to qualify as an ACFE, particularly if another audit committee member is already designated as an ACFE. Thus, some companies appear to be extremely conservative in designating directors as ACFEs, possibly due to concerns about the legal liability faced by designated ACFEs. Finally, we identify certain company characteristics that are associated with the designation or type of financial expert on the audit committee.
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Bepari, Md Khokan, e Abu Taher Mollik. "Effect of audit quality and accounting and finance backgrounds of audit committee members on firms’ compliance with IFRS for goodwill impairment testing". Journal of Applied Accounting Research 16, n. 2 (14 settembre 2015): 196–220. http://dx.doi.org/10.1108/jaar-05-2013-0038.
Testo completoAbstract (sommario):
Purpose – The purpose of this paper is to examine the effect of audit quality on firms’ compliance with IFRS for goodwill impairment testing and disclosure. Differences in the compliance among the clients of Big-4 auditors and between the clients of Big-4 and non-Big-4 auditors are examined. This study also examines the effect of audit committee (AC) members’ accounting and finance backgrounds on firms’ compliance with IFRS for goodwill impairment testing and disclosure. Design/methodology/approach – Different univariate tests, multivariate regressions and fixed effect panel regressions have been used to examine the hypotheses. The sample includes 911 firm-year observations for the period of 2006-2009. Findings – A statistically significant difference in compliance levels has been found between the clients of Big-4 and non-Big-4 auditors. The compliance levels of the clients of Big-4 auditors have also been found to be significantly different. The findings also suggest that AC members’ accounting and finance backgrounds are positively associated with firms’ compliance with IFRS for goodwill impairment testing and disclosure. Research limitations/implications – The single country context and the single standard context limit the generalizability of the findings. Practical implications – The findings of this study have important implications for researches in accounting, finance and corporate governance that usually consider Big-4 auditors vs non-Big-4 auditors as a proxy for audit quality. The results also reinforce the importance of developing institutional mechanisms such as high-quality auditing or corporate governance (AC members’ expertise) to encourage firms’ compliance with IFRS. Originality/value – Firms’ compliance with IFRS for goodwill impairment testing is not essentially the same for the clients of all Big-4 auditors in Australia, suggesting that the quality of services provided by Big-4 auditors significantly differ from one another in enforcing their clients to compliance with IFRS. The lax enforcement on the part of auditors and the regulatory inaction in this regard may point to teething difficulties and systematic deficiencies in the move towards the impairment regime and fair value accounting. The findings also bear an important message for the move towards the harmonization of accounting practices.
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Safon, Cara, Gabriela Buccini, Isabel Ferré, Teresita González de Cosío e Rafael Pérez-Escamilla. "Can “Becoming Breastfeeding Friendly” Impact Breastfeeding Protection, Promotion, and Support in Mexico? A Qualitative Study". Food and Nutrition Bulletin 39, n. 3 (15 agosto 2018): 393–405. http://dx.doi.org/10.1177/0379572118789772.
Testo completoAbstract (sommario):
Background: The Becoming Breastfeeding Friendly (BBF) initiative includes a guide that helps countries worldwide assess their readiness to scale up national breastfeeding programs. Country committees of breastfeeding experts across government, academia, and civil society engage with BBF by applying the BBF toolbox that includes (1) the BBF Index (BBFI) to measure and score a country’s breastfeeding environment, (2) case studies that illustrate how countries have created enabling environments for breastfeeding, and (3) a 5-meeting process, during which country committees develop policy recommendations intended to improve breastfeeding outcomes based on the BBFI scores. Objective: This study seeks to understand how the application of the BBF toolbox impacted plans to improve the enabling environment for breastfeeding in Mexico. Methods: Semi-structured interviews were conducted with Mexico’s 11 BBF country committee members about the 5-meeting process between May and June 2017. Audio recordings were transcribed and were coded and analyzed using a grounded theory approach. Results: Three major themes emerged: (1) the unique enabling environment for breastfeeding consisted of obstacles and opportunities for improvement, (2) favorable country committee member dynamics positively affected the utility of the BBF toolbox, and (3) BBF revealed and shaped country committee members’ shared vision of change that laid the foundation for a shared public policy agenda. Conclusions: Becoming Breastfeeding Friendly can generate multisectoral breastfeeding champions who can advance the public policy agenda to improve breastfeeding outcomes at the national level both in Mexico and elsewhere.
Tesi sul tema "Background of audit committee members"
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Sulaiman, Noor Adwa Binti. "Audit quality in practice: a study of perceptions of auditors, audit committee members and quality inspectors". Thesis, University of Manchester, 2011. https://www.research.manchester.ac.uk/portal/en/theses/audit-quality-in-practice-a-study-of-perceptions-of-auditors-audit-committee-members-and-quality-inspectors(f11bd6ae-d551-4602-9e78-d23010bf0f19).html.
Testo completoAbstract (sommario):
The aim of this thesis is to provide insights into what the concept of audit quality means for a number of parties who have responsibilities for delivering, commissioning or evaluating audit quality in practice - auditors, AC members and quality inspectors concerning. It explores the influence of internal and external factors in the auditing setting on the construction of meaning of audit quality and how meaning is symbolised in practice. This research is based on an interpretive approach employing research methods of document analysis, semi-structured interviews and a survey questionnaire. Drawing on a symbolic interactionist framework, the research illustrates the process of giving meaning to audit quality in practice. The study identifies various constructs that give meaning to audit quality in practice - auditors' characteristics, firm's characteristics, compliance obligations, the content and control of audit procedures, financial statement quality and client service orientation. It also identifies acts such as asking challenging questions, professional appearance, the quality of interaction between auditor and AC, consultation and training, and objects such as documents and records as fundamental in symbolising audit quality in practice. The study also highlights the existence of possible conflicts between some of these constructs of audit quality and the potential for problems in audit quality in practice.The research reports that the audit practitioners predominantly framed their conceptions of the meaning of audit quality around four important constructs: client service, compliance obligations, the technical audit process or content, and individual auditors' characteristics. Client service is found to have a particular importance for the practitioners' meaning of audit quality. Their construction of the meaning for audit quality is influenced by interactions with other audit market constituents as well as by economic and societal forces in the auditing environment. Auditors perceptions of what quality means in practice are underpinned by factors such as the need to legitimise the conduct of the auditor, to restore trust and confidence in the public at large about the quality of audit services, to maintain profitability and the survival of the audit firm given the competitive and commercial pressures in the audit market, and to legitimise firm methodology and the resulting audit process to outside constituents.Amongst the AC members interviewed, the meaning of audit quality appears to be associated with the characteristics of individual auditors, in particular, auditors' interpersonal and behavioural skills, attributes of the audit firm (size and industry specialisation) and financial statement quality. The findings show that AC members perceptions of audit quality significantly depend on the 'relational' rather than the technical attributes of individual auditors. The quality of the financial statements also dominates the AC members' perceptions of audit quality rather than a technical interpretation of the quality of the content of the audit process. The AC members' conception of meaning for audit quality is influenced by interaction and communication with the external auditors. For the quality inspectors, the meaning of audit quality is mainly constructed in relation to the conduct or content of an audit. Therefore, the level of challenge to the management of the audit, and the sufficiency of evidence and documentation are important for constructing their perceptions of audit quality. They also ascribe considerable importance to the internal compliance-quality control applied within the audit firm the notion of audit quality. Overall, the study describes the multifaceted meaning of audit quality and how this is influenced and shaped by interactions - based on role expectations, self-image, economic and social factors - and illustrates the way in which various acts and objects are used to represent practical meaning for the abstract concept of audit quality in practice. These findings have relevance for auditors, other parties to audit engagements, policy makers and regulators concerned with the contribution of auditing to the financial reporting system and for academic researchers seeking to develop a deeper understanding of how that contribution is achieved in practice.
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Thomson, Chelsea. "Exploring the perspectives of audit committee members on mandatory audit firm rotation in a South African context". Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29203.
Testo completoAbstract (sommario):
This study examines the perspectives of experienced audit committee members on mandatory audit firm rotation (MAFR) in a South African context. This follows the recent initiatives by the Independent Regulatory Board of Auditors (IRBA) to make audit firm rotation compulsory in South Africa. Semi-structured, in-person interviews were conducted with audit committee members in South Africa to explore and contribute to the existing literature on audit committee member positions on MAFR. Twenty-two audit committee members were interviewed. Key discussion areas revolved around the regulator’s intended impact of MAFR in South Africa, including the promotion of auditor independence, the lowering of audit firm market concentration and acceleration of the rate of transformation in the South African audit industry. The findings show a general consensus among the audit committee members interviewed that MAFR will not achieve any of the objectives of the IRBA and that the members are predominantly in opposition of MAFR. Furthermore, the members proposed various arguments against MAFR, illustrating how the policy has limited benefits, if any, and will introduce many monetary and non-monetary costs into the audit industry, which could negatively impact the appeal of the audit industry. The vast majority of members held the view that the primary purpose of MAFR in South Africa is not to promote auditor independence, but is rather intended to address market concentration and transformation. However, the findings indicate that MAFR is believed to not be the best solution for these issues and, as such, further research and alternative measures should be sought by the regulator.
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Pornupatham, Sompong. "An empirical examination of earnings management, audit quality and corporate governance in Thailand : perceptions of auditors and audit committee members". Thesis, Cardiff University, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.441429.
Testo completo
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Mamotheti, Sethopo Michael. "Corporate governance : a well-qualified and experienced audit committee". Diss., 2012. http://hdl.handle.net/2263/26321.
Testo completoAbstract (sommario):
The purpose of this study was to indentify collective skills and background that audit committee members must have in order to be effective. In addition, the study examined the extent of prevalence of each skill indentified, which can then be deduced into model to work out the right combination of audit members according to qualifications, experience and skills that they posses. The model can thus be used in selecting candidates to serve in audit committees. Two categories of samples selected from a list of the top 100 companies for 2008 to 2010 and a combined list of the bottom 20 companies for the 2005 to 2009 and the bottom 20 companies for 2010, compiled by Inet Bridge and published by Business Times, were used in the study. Profiles of audit committee members of companies selected in the samples, which were published in the annual reports of the respective companies in which they were serving as audit committee members were consolidated with those published on Bloomberg Business week website, http:investing.businessweek.com/research /stocks/people/ person, and thereafter summarized. The profiles indicated qualifications, professional background, business management experience and a list of companies that each member was serving or had served as a member of board of directors. Skills categories adopted in Audit Committee Institute (2006) were used in analysing expertise, experience and background of audit committee members, namely financial, business management, corporate director, legal and industry specific background. The variables were statistically tested using t-test and chi-square. The results of the study revealed that finance, corporate director and business management were necessary for an audit committee to function effectively. The study further found that legal and industry specific background were least considered skills in the composition of audit committees.Dissertation (MBA)--University of Pretoria, 2012.
Gordon Institute of Business Science (GIBS)
unrestricted
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HUNG, YU-CHING, e 洪毓璟. "Effects of The Professional Background of Audit Committee Members on Enterprise Risk Management Index – The Enterprise Life Cycle Perspective". Thesis, 2019. http://ndltd.ncl.edu.tw/handle/aqs7ba.
Testo completoAbstract (sommario):
碩士逢甲大學
會計學系
107
With the rapid advancement of science and technology, the business transaction model has also been advancing with the times. With the international development trend, the system of corporate governance has been promoted and implemented. The shortcomings that have occurred so far can be described as endless, which makes the investment publics distrust of the capital market, so that the competent authorities begin to examine the implementation of the internal supervision mechanism of the enterprise. It is hoped that the audit committee will be set up by all listed cabinets and cabinet companies by 2022. In order to enhance the functions of independent directors and board of directors, companies can value sustainable development. However, the development of enterprises is similar to the growth curve of living organisms, that is, the development of enterprises will also be stagnant or declining. Different stages need different strategies. Understanding the risk management required at each stage is the basis of decision-making. The growth, performance and survival of an enterprise are of great significance. In order to understand the supervisory effect of the professional background of the audit committee members on the enterprise risk management, this study is mainly based on the listing company that has set up the audit committee in Taiwan from 2012 to 2017, and compares the audit committee under different life cycles. The diverse professionalism of members and the impact on corporate risk management indicators. The results of the research can help the company to find the audit committee members at various stages, provide professional opinions to assist enterprise risk management, and make a contribution to the selection of audit committee members. The study found that when members of the audit committee with professional background, the supervision of enterprise risk management is weak.
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Fei-LiangChien e 簡妃良. "Audit Committee Scholar Members and Accrual Quality". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/2rs22x.
Testo completoAbstract (sommario):
博士國立成功大學
會計學系
103
After a number of major accounting scandals, audit committees are now expected to be the major corporate governance mechanism to ensure the quality of financial reporting. In this study, I examine whether scholars with high educational attainment, ethics, and reputation are well-suited to serve on audit committees to enhance oversight of management and thus improve financial reporting since the composition of audit committee attributes its effectiveness. Since different fields of study affect individuals in different way, I conjecture that that the educational specializations of scholars may influence their abilities as audit committee directors to oversee management. In addition, I propose that the reputations of the universities that scholars who are members of audit committees work for impact their monitoring behavior. I find that firms with scholars serving as members of their audit committees have better accrual quality than those without such individuals on their committees. Besides, scholars with business related and medical specializations seem to demand better accrual quality compared to those with other educational specializations. Furthermore, audit committee scholar members from higher ranking schools are more effective in limiting earnings management than those from lower ranking institutions.
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YU, MIN-CHEN, e 余敏辰. "Audit Committee Members’ Characteristics and Real Activities Management". Thesis, 2017. http://ndltd.ncl.edu.tw/handle/8sxs85.
Testo completoAbstract (sommario):
碩士國立高雄應用科技大學
會計系
105
In order to strengthen corporate governance, Taiwan amended Securities and Exchange Act to introduce independent directors and audit committee system in 2006, and gradually expand the mandatory establishment of the audit committee. So the audit committee will play the most important role of supervision in the future corporate governance mechanism. This study used real activities management to examine the supervisory of audit committee. The sample is the listed company in Taiwan from 2009 to 2015. First, we test the relationship between the company setting up the audit committee and the real activities management, also consider the problem of selection bias. And further examine whether the characteristics such as gender, education and professional background of the audit committee members will help to enhance the supervisory capacity. The empirical results show that audit committee has no significant impact on real activities management when the selection bias is considered. And the higher proportion of the accounting or financial experts in audit committee lead to higher manipulation of real activities management. The gender and eduaction of the audit committee members are not significantly related to real activities management.
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HSU, CHIAO-YING, e 許巧瑩. "The Association between Independent Audit Committee Members’ Board Tenure and Audit Fees". Thesis, 2016. http://ndltd.ncl.edu.tw/handle/67742259964756899592.
Testo completoAbstract (sommario):
碩士東吳大學
會計學系
104
The audit committee has been introduced to Taiwan since the Securities and Exchange Act amended in 2006. With the circumstances that the firm’s audit fees publicly disclosing increase a lot, this study examines whether independent audit committee members’ board tenure affect audit fees. The samples are selected from listed, OTC and emerging firms which have established audit committee from 2006 to 2014. After eliminating the firm that establish audit committee less than one year and the one not disclosing audit fees, there are 694 effective observations. This study measures audit committee members’ board tenure in 3 ways: (1) the average board tenure, (2) the longest board tenure, and (3) the difference between average board tenure and the longest board tenure. The empirical results indicate that the 3 ways above are positive related to audit fees. The results may suggest that long board tenure audit committee members are more likely to acquire professional abilities in monitoring as a result of work experience and they may gain much knowledge of the firm’s internal control system and business operations overtime. While the professional monitoring ability of audit committee members increase, they may ask external auditors to pay more audit efforts on the account that they consider important or risky to financial reporting. In response to the higher audit demand, auditors may pay more efforts on planning, executing audit works. Therefore, it cause a higher price of audit fees.
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Chao-ChuanChen e 陳昭全. "The Impact of Equity-based Compensation of Audit Committee Members on Audit Fees". Thesis, 2016. http://ndltd.ncl.edu.tw/handle/w3e9b2.
Testo completoAbstract (sommario):
碩士國立成功大學
財務金融研究所碩士在職專班
104
This study focuses on whether audit committee members receiving equity-based compensation affects the level of audit fees. Based on a study of S＆P 1500 companies from the years 2002 to 2013, the empirical results reveal a significantly negative association between the ratio of equity-based compensation to total compensation of audit committee members and audit fees after controlling for the complexity of the company, its business and financial risk factors, unfavorable reporting issues, several factors related to the auditor, and corporate governance variables. This indicates that audit committee members receiving a higher proportion of equity-based compensation will result in lower audit fees being charged by the CPA, thus supporting the alignment theory. The aim of this study is to assist investors in understanding that when audit committee members receive a higher proportion of equity-based compensation in terms of their total compensation packages, overall the company will have better performance, and thus lower audit fees. This study thus provides a reference to investors when making investment decisions.
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Wei-ChiehHuang e 黃暐傑. "The impact of the social ties between audit committee members and audit partners on audit quality". Thesis, 2018. http://ndltd.ncl.edu.tw/handle/6h224d.
Testo completoLibri sul tema "Background of audit committee members"
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United States. Congress. Joint Committee on the Organization of Congress. Background materials: Supplemental information provided to members of the Joint Committee on the Organization of Congress. Washington: U.S. G.P.O., 1993.
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Congress, United States Congress Joint Committee on the Organization of. Background materials: Supplemental information provided to members of the Joint Committee on the Organization of Congress. Washington: U.S. G.P.O., 1993.
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United States. General Accounting Office. Accounting and Information Management Division. Federally chartered corporation: Review of the financial statement audit report for the Former Members of Congress for 1997 and 1996. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.
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Division, United States General Accounting Office Accounting and Information Management. Federally chartered corporation: Review of the financial statement audit report for the United States Olympic Committee for 1997 and 1998. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Division, 2000.
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United States. General Accounting Office. Accounting and Information Management Division. Federally chartered corporation: Review of the financial statement audit report for the United States Olympic Committee for 1997 and 1998. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.
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United States. General Accounting Office. Accounting and Information Management Division. Federally chartered corporation: Review of the financial statement audit report for the National Fund for Medical Education for 1998. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Division, 2000.
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United States. General Accounting Office. Accounting and Information Management Division. Federally chartered corporation: Review of the financial statement audit report for the Catholic War Veterans for fiscal year 1998. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.
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United States. General Accounting Office. Accounting and Information Management Division. Federally chartered corporation: Review of the financial statement audit report of the Blinded Veterans Association for fiscal year 1997. [Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.
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United States. General Accounting Office. Accounting and Information Management Division. Federally chartered corporation: Review of the financial statement audit report for the National Fund for Medical Education for 1998. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.
Cerca il testo completoCapitoli di libri sul tema "Background of audit committee members"
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"Personal Characteristics of Effective Boards and Members". In Audit Committee Essentials, 33–39. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119201472.ch3.
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"Necessary Characteristics of Audit Committees and Their Members". In Audit Committee Essentials, 75–88. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119201472.ch6.
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"Public Company Audit Committee: Personal Liability of Audit Committee Members". In Corporate Governance Best Practices, 146–55. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197195.ch12.
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"Background and regulatory issues". In Not-for-Profit Audit Committee Best Practices, 1–11. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119201199.ch1.
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Masmoudi Mardessi, Sana, e Yosra Makni Makni Fourati. "The Audit Committee as Component of Corporate Governance". In Corporate Governance and Its Implications on Accounting and Finance, 188–215. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4852-3.ch009.
Testo completoAbstract (sommario):
Recently, numerous financial scandals (WorldCom, Enron, Parmalat, eToys) have shown that plentiful companies produce manipulated financial information. Consequently, regulators have prescribed corporate governance structures to protect investors and to avoid fraudulent financial reporting which are likely to control managers and limit their opportunistic behavior. Thus, there has been much debate over the extent to which corporate governance is playing a crucial role in increasing financial reporting quality from the theoretical perspective of agency theory, signaling theory, and stakeholder theory. This chapter aims at scrutinizing the internal and external mechanisms of corporate governance mainly the audit committee in the Dutch context. Firstly, the authors expose the numerous corporate governance mechanisms. Secondly, they focus on the audit committee as the main component of corporate governance, and they present the theoretical background, the role, and the characteristics of audit committee. Eventually, they exhibit the regulatory background of the Dutch context of the audit committee.
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"Entity-Level Tests of Operating Effectiveness: Inquiry Note Sheets-Audit Committee Members". In The Sarbanes-Oxley Section 404 Implementation Toolkit, 193–99. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119196884.ch24.
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"Appendix C. Socio-Economic Background of the Board and Committee Members of NCWT (1983-85)". In By Women, For Women, 170–74. ISEAS Publishing, 1990. http://dx.doi.org/10.1355/9789814376273-017.
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Santos, Eleonora, Jacinta Moreira e Neuza Ribeiro. "Corporate Governance and Company Performance". In Advances in Finance, Accounting, and Economics, 214–40. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7596-3.ch011.
Testo completoAbstract (sommario):
The assessment of the implementation of the corporate governance practices is important because it contributes to the efficient use of resources and, thus, increases corporate performance. However, the practice of CG in Portugal is below European standards due to several issues related to weak legal protection, concentrated ownership structures, and limited information transparency. Using a panel data of 17 firms listed on PSI20, this chapter investigates the impact of the internal CG mechanisms on corporate performance, in 2014-2018. Results show that the size of the audit committee impacts positively on firm performance. However, the number of independent members of audit committee decreases corporate performance in firms operating in services, and ownership of related parties increases corporate performance. Also, fewer leveraged firms are likely to exhibit better performances. This research provides understanding of the relationships between internal mechanisms of CG and corporate performance by comparing results across groups of sectors.
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"The Position of Local Authorities". In Macdonald on the Law of Freedom of Information, a cura di John MacDonald e Ross Crail. Oxford University Press, 2016. http://dx.doi.org/10.1093/oso/9780198724452.003.0010.
Testo completoAbstract (sommario):
Access to information held by local government is covered by various statutes and codes. Part VA of the Local Government Act 1972 provides for admission to meetings, access to agendas and reports, inspection of minutes and other documents after meetings, and additional rights for members of principal councils. Part II of the Local Government Act 2000 introduced new executive structures for local authorities. Where an authority has adopted a leader, or mayor, and cabinet executive, access to information is governed by regulations. The general principle is for the public to have access to meetings and documents where a local authority executive, committee, or an individual takes an executive decision. Under the regulations the authorities have to advertise key decisions. The chapter also reviews the new provisions for audit and reports in the Local Audit and Accountability Act 2014 and the Local Government Transparency Codes 2014 and 2015.
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Al Nasser, Zahra. "The Effects of Corporate Governance (CG) on Saudi Arabian Companies' Earnings Quality". In Corporate Governance and Its Implications on Accounting and Finance, 27–58. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4852-3.ch002.
Testo completoAbstract (sommario):
High earnings quality (EQ) is one of the company's pillars of long-term success in building investor confidence. This study investigates whether or not corporate governance (CG) affects the EQ of non-financial companies listed on the Saudi Arabian Stock Exchange known as Tadawul. This research study uses data from a sample of 482 firm-year observations of these companies in the period from 2009 to 2013. The author adopts the Generalized Method of Moments (GMM) regression model. This research study contributes to the current literature by providing new evidence of the effect of CG on the EQ of the Saudi Arabian non-financial companies listed on the Tadawul. Specifically, not all CG attributes affect each company's EQ in the same way. This study's findings show that important CG attributes, which enhance the company's EQ, are the number of the company's independent directors, the separation of the dual role between the company's CEO and chairperson, and the financial or accounting expertise of the members of the company's audit committee members.
Atti di convegni sul tema "Background of audit committee members"
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Rezaeifar, Ayat, Mojtaba Mesgari e Bahar Mehmani. "Activities in Iran for Standardization of Nanotechnology". In ASME 4th Integrated Nanosystems Conference. ASMEDC, 2005. http://dx.doi.org/10.1115/nano2005-87025.
Testo completoAbstract (sommario):
The importance of nanotechnology standardization is to reach the main topic in developing standards, which is “uniformity in manufacturing and facilitating the commercialization of nano-products.” According to this goal, activities on standardization in nanotechnology have been started in Iran, where development of nanotechnology is assigned to National Nanotechnology Committee of Iran. This committee is working under direct supervision of presidency office. As written in the committee’s official website [http://www.nano.ir], one of the long term goals of this movement, according to the “fourth development program of Iran” is to reach appropriate share of world trade based on nanotechnology. For this purpose standard developing and quality management system is needed for facilitating industrial and technological cooperation and decreasing costs raised from quality unawareness. So our workgroup has selected nanotechnology standardization as one of its research topics. We have studied current state of different active countries in this field and find out that one can categorize these activities into two major groups, General and Specific. The general activities refer to those looking from the regulatory and nomenclature point of view. In the other side specific activities have done according to local contracts signed between manufacturers, organizations and business start-ups. As examples of the activities started in Iran we can mention: 1. Establishing National Laboratory Network for Nanotechnology by National Nanotechnology Committee of Iran. 2. Collaboration of the Institute of Standards and Industrial Research of Iran (ISIRI) with, International Standard Organization (ISO) for starting the new Nanotechnology TC (technical committee). Today, Iran is one of the 23 active members of ISO TC 229 on Nanotechnologies. 3. Academic research on standardization of measurement procedures used for nano-scale materials. We have gathered or proposed in our research some opportunities specifically for Iran, which may also be helpful for other developing countries to enhance their market position in the upcoming era of nanotechnology. These proposals can be listed as below: 1. Establishing a national committee for managing and regulating of nanotechnology standards; 2. Starting nanotechnology technical committee in Iranian Standard and Industrial Research Organization; 3. Actively collaborating with other countries and international standard institutes, insisting on the country’s core competencies; 4. Introducing Iran’s specific needs to international standard institutes; 5. Equipping national laboratories; 6. Collaborating with international laboratory networks; 7. Developing specific standards based on casual contracts; 8. Activation of researchers to focus on measurement procedures and methods; 9. Participation in regional seminars and workshops and initiation of such activities. With paying attention to these activities, we can find the opportunity of holding a highly referenced database and information center for nanotechnology related commerce. To organize the “nanotechnology technical committee” inside the ISIRI [http://www.isiri.org/], which is responsible for all standardization activities in Iran, we decided to follow the common inter organizational disciplines of this institute, but we suggested assigning 2 or 3 members of this committee, despite others, as full time members. These members would track international standardization activities, and would be the administrators of such activities within Iran. Actively collaboration with other countries and international standard institutes, insisting on the country’s core competencies, would have lots of benefits for country. Taking into consideration that, there is no comprehensive and global accepted nano-standard in the world, through these efforts we can introduce our main interested topics of standardization to international standard institutes (e.g. during our correspondences with Dr. Hatto from UK committee for standardization in Nanotechnologies, we received an offer to notice them our priorities in Nano-standards). To do so, ISIRI has announced his full support of new ISO TC on Nanostandards. To be able to play an appropriate role in this field, having laboratories with advanced equipments is something essential. Because of the reason that these facilities are costly, we decided to take the advantages of National Laboratory Network for Nanotechnology. The laboratories within this network can support nanostandardization process through measurement at nano scale, identifying characterization of nano structures and materials, and their physical and chemical properties (for more information about this network you can visit the following website http://nanolab.nano.ir). Having a well-known and advanced national laboratory network, Iran can provide services to other countries too, and also can become a member of international laboratory networks to develop it activities. The other activity that Iran is interested in is to take part in joint works with international standard making organizations to develop specific standards (e.g. characterization of nanoparticles in ceramics industry). After developing such standards they could be certified through authority standard making organization. Universities also can play an active role in nanotechnology standardization from different aspects. For instance they can do surveys to study priorities of country in this field, and also can study on measurement at nanoscale, characterization of nanomaterilas, test method subjects and etc. Also, some activities in this field have been done in some first rated universities in the country. Participating in regional seminars and making good connections between scientists who are working at this task is another way to have a good background about nano standardization and developing special standards in nano technology. Scientists can co-work in regional universities and laboratories and they can present their research results in such kind of seminars. The goal of such program is making a new task in science and a good relationship between researchers who are working at laboratories on nano standardization and governments. Developing specific standards based on casual contracts makes our universities, laboratories and industries strong for developing standards for special cases. Being strong in such contracts give our industries and universities a powerful goal for developing standards in special cases. Equipping national laboratories and Collaborating with international laboratory networks gives our industries and universities a wide range of abilities for making precision measurements and being in touch with other institutes. The researchers and engineers can use the results of each laboratory for their researches and measurements. In this way the special contracts can be stronger and appearance of Iran in seminars, workshops and commercial relations will be more effective. One of the most important decisions can be finding a proper industry in Iran which can compete in world trade. For this kind of industry using nano materials as the primary materials or in other steps of process and developing standards will be very helpful. This kind of researches will helpful for developing a long range policy for nanotechnology in Iran.
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Dwiyani, Fitri, e Amal C. Sjaaf. "Analysis of Pharmaceutical Installations Management at Kambang Hospital, Jambi". In The 7th International Conference on Public Health 2020. Masters Program in Public Health, Universitas Sebelas Maret, 2020. http://dx.doi.org/10.26911/the7thicph.04.20.
Testo completoAbstract (sommario):
ABSTRACT Background: Hospital Pharmacy Installation (IFRS) was one of 5 revenue centres as well as being the primary support for the hospital which has full authority in managing various pharmaceutical preparations. Therefore, pharmaceutical supplies require careful and precise management through a one-door system. This study aimed to determine the management system and identify the various problems that exist in the pharmacy installation at Kambang Jambi Hospital. Subjects and Method: This study was a qualitative study conducted on IFRS at Kambang Jambi Hospital from August to September 2020. The data were obtained from primary data in the form of in-depth interviews with stakeholders related to IFRS and field observations, as well as secondary data in the form of document review. The data were collected by in-depth interview guide. The data was reported by 5 Whys Analysis diagram. Results: Based on field observations at IFRS Kambang Jambi Hospital, it was found that there were still many problems at almost every stage of pharmaceutical supply management starting from planning, procurement, receiving, storage, distribution, control, deletion, recording and reporting, as well as monitoring and evaluation. When the problem is identified more deeply using 5 Whys Analysis, the roots of these various problems are obtained, namely: 1) There has not been an adequate Pharmacy and Therapy Committee (KFT) in the management of the pharmaceutical installation at Kambang Jambi Hospital, 2) The majority of KFT members have assumed structural positions at Kambang Jambi Hospital so that it does not focus on KFT duties, 3) KFT does not regularly hold monthly meetings and evaluations, 4) The ineffective role of SPI at Kambang Jambi Hospital in monitoring and evaluating IFRS performance, 5) SIMRS still depends on outsiders not always standby at the hospital when there are problems. Conclusion: Re-organized the pharmacy and therapy committee to carry out a continuous review of the hospital formularies to be more effective and minimize medication errors. Keywords: IFRS, IFRS management, drug procurement, KFT. Correspondence: Fitri Dwiyani. Postgraduate Student for Hospital Administration Studies, Faculty of Public Health, University of Indonesia, Depok City, West Java. Email: fitridwiyani14@gmail.com. Mobile: 081221005831/081221005831 DOI: https://doi.org/10.26911/the7thicph.04.20
Rapporti di organizzazioni sul tema "Background of audit committee members"
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Murad, M. Hassan, Stephanie M. Chang, Celia Fiordalisi, Jennifer S. Lin, Timothy J. Wilt, Amy Tsou, Brian Leas et al. Improving the Utility of Evidence Synthesis for Decision Makers in the Face of Insufficient Evidence. Agency for Healthcare Research and Quality (AHRQ), aprile 2021. http://dx.doi.org/10.23970/ahrqepcwhitepaperimproving.
Testo completoAbstract (sommario):
Background: Healthcare decision makers strive to operate on the best available evidence. The Agency for Healthcare Research and Quality Evidence-based Practice Center (EPC) Program aims to support healthcare decision makers by producing evidence reviews that rate the strength of evidence. However, the evidence base is often sparse or heterogeneous, or otherwise results in a high degree of uncertainty and insufficient evidence ratings. Objective: To identify and suggest strategies to make insufficient ratings in systematic reviews more actionable. Methods: A workgroup comprising EPC Program members convened throughout 2020. We conducted interative discussions considering information from three data sources: a literature review for relevant publications and frameworks, a review of a convenience sample of past systematic reviews conducted by the EPCs, and an audit of methods used in past EPC technical briefs. Results: Several themes emerged across the literature review, review of systematic reviews, and review of technical brief methods. In the purposive sample of 43 systematic reviews, the use of the term “insufficient” covered both instances of no evidence and instances of evidence being present but insufficient to estimate an effect. The results of the literature review and review of the EPC Program systematic reviews illustrated the importance of clearly stating the reasons for insufficient evidence. Results of both the literature review and review of systematic reviews highlighted the factors decision makers consider when making decisions when evidence of benefits or harms is insufficient, such as costs, values, preferences, and equity. We identified five strategies for supplementing systematic review findings when evidence on benefit or harms is expected to be or found to be insufficient, including: reconsidering eligible study designs, summarizing indirect evidence, summarizing contextual and implementation evidence, modelling, and incorporating unpublished health system data. Conclusion: Throughout early scoping, protocol development, review conduct, and review presentation, authors should consider five possible strategies to supplement potential insufficient findings of benefit or harms. When there is no evidence available for a specific outcome, reviewers should use a statement such as “no studies” instead of “insufficient.” The main reasons for insufficient evidence rating should be explicitly described.