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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.
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Martin, Shannon K., Jeanne M. Farnan, John F. McConville e Vineet M. Arora. "Piloting a Structured Practice Audit to Assess ACGME Milestones in Written Handoff Communication in Internal Medicine". Journal of Graduate Medical Education 7, n. 2 (1 giugno 2015): 238–41. http://dx.doi.org/10.4300/jgme-d-14-00482.1.
Testo completoAbstract (sommario):
Abstract Background Written communication skills are integral to patient care handoffs. Residency programs require feasible assessment tools that provide timely formative and summative feedback, ideally linked to the Accreditation Council for Graduate Medical Education Milestones. Objective We describe the use of 1 such tool—UPDATED—to assess written handoff communication skills in internal medicine interns. Methods During 2012–2013, the authors piloted a structured practice audit at 1 academic institution to audit written sign-outs completed by 45 interns, using the UPDATED tool, which scores 7 aspects of sign-out communication linked to milestones. Intern sign-outs were audited by trained faculty members throughout the year. Results were incorporated into intern performance reviews and Clinical Competency Committees. Results A total of 136 sign-outs were audited (averaging 3.1 audits per intern). In the first trimester, 14 interns (31%) had satisfactory audit results. Five interns (11%) had critical deficiencies and received immediate feedback, and the remaining 26 (58%) were assigned future audits due to missing audits or unsatisfactory scores. In the second trimester, 21 interns (68%) had satisfactory results, 1 had critical deficiencies, and 9 (29%) required future audits. Nine of the 10 remaining interns in the final trimester had satisfactory audits. Faculty time was estimated at 10 to 15 minutes per sign-out audited. Conclusions The UPDATED audit is a milestone-based tool that can be used to assess written sign-out communication skills in internal medicine residency programs. Future work is planned to adapt the tool for use by senior supervisory residents to appraise sign-outs in real time.
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Seki, Jack Toshimine, Triyu Vather, Vishal Kukreti e Monika Karolina Krzyzanowska. "Bridging efforts to longitudinally improve and evaluate venous thromboembolism prophylaxis uptake in hospitalized cancer patients through interprofessional teamwork (BELIEVE IT): A study by Princess Margaret Cancer Centre." Journal of Clinical Oncology 30, n. 34_suppl (1 dicembre 2012): 170. http://dx.doi.org/10.1200/jco.2012.30.34_suppl.170.
Testo completoAbstract (sommario):
170 Background: Thromboprophylaxis continues to be underutilized in hospitalized cancer patients despite the demonstrable risk of venous thromboembolism (VTE). Our study evaluated institutional VTE prophylaxis rates after devising a series of strategic interventions to longitudinally improve adherence rates over a period of eight years. Methods: Solid tumour patients admitted between 2004 and 2012 were selected as the primary study population for analysis. The bleeding risk associated with thromboprophylaxis was discernibly minimal. Guidelines were developed and formalized into an institutional thromboprophylaxis policy. Educational in-services were provided to physicians, nurses and pharmacists to review the most updated guidelines and tools added to encourage compliance to VTE prophylaxis. Support also arose from clinical members of the Cancer Quality Committee. An amalgamation of manual and electronic audit formats were undertaken to asses VTE prophylaxis rates prior to, and following strategy implementation. These audit formats either comprised of visiting inpatient units and examining anticoagulant orders on a per-patient basis, or viewing patient consensus reports and active anticoagulant orders electronically. Results: At the 2004 outset, 11 (19.3%) patients received appropriate pharmacological prophylaxis, and thus formed the baseline of our analysis. Post-2009 policy implementation and educational sessions, 46.5% of an eligible 185 inpatients were administered thromboprophylaxis. Following a two-year grace period to allow for policy acceptance, a series of three audits were conducted in 2011 for which an average prophylaxis rate of 62.3% resulted. In 2012, following awareness by clinicians of previous rates and rigorous strategy execution, a 96.7% rate was achieved and maintained five weeks thereafter. Conclusions: A reproducible 96.7% prophylaxis rate was the result of our cumulative eight-year efforts. A multidisciplinary approach is critical to improving thromboprophylaxis uptake rates and ensuring long-term sustainability of this outcome.
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Denicoff, A. M., J. R. Hopkins, S. E. Riordan, J. M. Adler, D. M. Marinucci, K. Geisen, R. Lambersky, R. B. Catalano, M. M. Mooney e J. S. Abrams. "Expanding participation to non-group members in phase III cooperative group treatment trials". Journal of Clinical Oncology 25, n. 18_suppl (20 giugno 2007): 6533. http://dx.doi.org/10.1200/jco.2007.25.18_suppl.6533.
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6533 Background: The NCI initiated the Cancer Trials Support Unit (CTSU) Independent Clinical Research Site (CICRS) Program at the ASCO Annual meeting in 2002. Building upon the CTSU's initial aim to expand participation of any NCI-sponsored Cooperative Group (Group) phase 3 trial to all Group and Community Clinical Oncology Program (CCOP) members, the CICRS initiative has enabled unaffiliated sites to enroll patients in a wide variety of Group trials. Methods: Interested oncology practices submitted applications that were reviewed by a committee, including external reviewers, to select the most qualified sites. They had to meet standards similar to those for Group members and were assessed for the quality of investigator credentials and site preparedness. Sites were required to demonstrate functioning IRBs, pharmacy facilities, and data management standard operating procedures to ensure a high level of clinical trials practice. A CTSU research nurse mentor was added to address challenges faced by the sites. Sites were required to enroll at least 5 patients per year to remain active participants. Results: Via the CTSU, a trial menu of over 60 Group phase 3 studies, and selected phase 2 trials, were made available to CICRS participants. Active CICRS sites are distributed over 19 states and 6 of the 7 highest accruers are in population areas with less than 300,000 persons. Participating sites were surveyed in January 2006 to better understand barriers to clinical trials enrollment and 68% percent reported the main barriers were dedicated staff, time, adequate IRB and financial support for research. Conclusions: Obstacles for participation in the CICRS program have been defined and strategies to overcome them are being implemented. Results of these efforts will be updated, including provision of survey results, updated accrual, audit results and a review of successful enrollment strategies. No significant financial relationships to disclose. [Table: see text]
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Khader, Yousef S., Nihaya A. Al-Sheyab, Khulood K. Shattnawi, Mohammad S. Alyahya e Anwar Batieha. "Walk the Talk: The Transforming Journey of Facility-Based Death Review Committee from Stillbirths to Neonates". BioMed Research International 2021 (27 marzo 2021): 1–12. http://dx.doi.org/10.1155/2021/8871287.
Testo completoAbstract (sommario):
Background. Facility-based death review committee (DRC) of neonatal deaths and stillbirths can encourage stakeholders to enhance the quality of care during the antenatal period and labour to improve birth outcomes. To understand the benefits and impact of the DRCs, this study was aimed at exploring the DRC members’ perception about the role and benefits of the newly developed facility-based DRCs in five pilot hospitals in Jordan, to assess women empowerment, decision-making process, power dynamics, culture and genderism as contributing factors for deaths, and impact of COVID-19 lockdown on births. Methods. A descriptive study of a qualitative design—using focus group discussions—was conducted after one year of establishing DRCs in 5 pilot large hospitals. The number of participants in each focus group ranged from 8 to10, and the total number of participants was 45 HCPs (nurses and doctors). Questions were consecutively asked in each focus group. The moderator asked the main questions from the guide and then used probing as needed. A second researcher observed the conversation and took field notes. Results. Overall, there was an agreement among the majority of DRC members across all hospitals that the DRC was successful in identifying the exact cause of neonatal deaths and stillbirths as well as associated modifiable factors. There was also a consensus that the DRC contributed to an improvement in health services provided for pregnant women and newborns as well as protecting human rights and enabling women to be more interdependent in taking decisions related to family planning. Moreover, the DRC agreed that a proportion of the neonatal deaths and stillbirths occurring in the hospitals could have been prevented if adequate antenatal care was provided and some traditional harmful practices were avoided. Conclusions. Facility-based neonatal death review audit is practical and can be used to identify exact causes of maternal and neonatal deaths and is a valuable tool for hospital quality indicators. It can also change the perception and practice of health care providers, which may be reflected in improving the quality of provided healthcare services.
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Daly, Bart, Richard Liston e Susan Griffin. "352 Grey and White Matters – Designing and Implementing an Acute Stroke Program in a level 3 Hospital". Age and Ageing 48, Supplement_3 (settembre 2019): iii17—iii65. http://dx.doi.org/10.1093/ageing/afz103.228.
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Abstract Background Following the publication of the National Stroke Audit in 2015 with below the national average rates of thrombolysis – 3.3% versus 11% - there has been a number of initiatives launched to improve stroke care in this hospital. In 2018 we enrolled in the National Quality Improvement Project for the care of Patients with Acute Ischaemic Stroke run by the RCSI. A stroke steering committee was established consisting of a multi-disciplinary group encompassing all areas of acute stroke care. Methods Acute stroke care practice and factors causing sub-optimal management were examined by the committee and compared with national standards. A ‘3 jobs’ proforma for management and communication of Fast positive cases was designed to address the difficulties identified in stroke care and tailored to the resources available in this hospital. These simplified and standardised roles for all staff members involved, many of whom were unfamiliar with the practical delivery of thrombolysis and thrombectomy. Educational sessions were initiated for all those involved in acute stroke management. The acute stroke program was implemented as a 6 month pilot before official launch in April 2019 with necessary changes assessed weekly by the stroke committee. Stroke data is continually audited with the National Stroke Register. Key Performance Indicators (KPI’s) in the pilot were thrombolysis/thrombectomy rates and door to needle time. Results There were 164 patients admitted to the stroke unit in 2018. In 2018 prior to this initiative, the hospital had a 3% thrombolysis rate in 2018 and a 1% thrombectomy rate. Amongst FAST positive patients during the pilot period, 10/68 patients were thombolysed (15%) and 6/68 thrombectomies (9%). Average door to needle time for patients was 96 minutes. Conclusion The redesigning of the acute stroke care program has led to significant improvements in the identified KPI’s although door to needle times remain below the national target of 30 minutes.
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Furukawa, Keiko, Yoshiki Arakawa, Yohei Mineharu, Masahiro Tanji, Akifumi Takaori e Susumu Miyamoto. "COT-11 EFFECT OF PHYSICIAN SUPPORTS ON QUALITY CONTROL AND QUALITY ASSURANCE IN CLINICAL BRAIN TUMOR RESEARCH". Neuro-Oncology Advances 1, Supplement_2 (dicembre 2019): ii42. http://dx.doi.org/10.1093/noajnl/vdz039.191.
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Abstract BACKGROUND Clinical physicians have difficulties in conducting investigator-initiated-trials because of increasing clinical duties in Japan. Therefore, physician support can be one of the important factors for quality control and quality assurance. In Kyoto University Hospital, clinical research professional’s support for physician had started at November 2012. In this study, we evaluate effect of physician supports on quality control and quality assurance in clinical brain tumor research. METHODS Our department of Neurosurgery has been a member of Brain Tumor Study Group in Japan Clinical Oncology Group (JCOG) since 2007. The number of registered patients, the status of periodic monitoring, the occurrence of inquiries per case, and details of physicians’ support (items, frequency, methods, etc.) in each clinical trial were investigated. The factors affecting the audit results conducted by JCOG Audit Committee on January 2013 and February 2019 are examined. RESULTS There are seven trials have been ongoing on or started since November 2012. There are fifty patients registered in the clinical studies until July 2019. Periodic monitoring has been carried out in 214 patients of cumulative total number since 2012. Physicians’ support mainly involved the preparation of ethical review documents, CRF documentation, responses to data queries, preparation of SAE reports, study schedule check and monitoring of observation items. The audit results of site visit were acceptable, total evaluation score 68.80 on January 2013 and excellent, total evaluation score 99.9 on February 2019. CONCLUSION Clinical Trials Act has been implemented, and further improvement in the quality of clinical trials has been demanded. As the results of this study, we clarified the necessity for physician support and the contribution to quality improvement.
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Susilowati, Heni Tri, A. Heru Nuswanto e Sukimin. "KEWENANGAN DPRD PROVINSI JAWA TENGAH DALAM MENERIMA LAPORAN HASIL AUDIT BPK BERDASARKAN UNDANG-UNDANG NOMOR 23 TAHUN 2014 TENTANG PEMERINTAHAN DAERAH". Hukum dan Masyarakat Madani 7, n. 2 (13 maggio 2017): 155. http://dx.doi.org/10.26623/humani.v7i2.1028.
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<p>Penelitian ini di latarbelakangi dengan adanya Undang-Undang Nomor 23 Tahun 2014</p><p align="center">Pedoman dan Tata Cara Dewan Perwakilan Rakyat Daerah (DPRD) menerima laporan hasil pemeriksaan audit keuangan pemerintah provinsi oleh Badan Pemeriksa Keuangan (BPK),</p><p align="center">mewajibkan bagi pemerintah daerah agar melakukan kegiatannya berdasarkan tugas dan tanggung jawab dari pejabat yang berwenang. Dalam penelitian ini akan melihat tentang</p><p align="center">kewenangan DPRD Provinsi jawa Tengah dalam menerima laporan hasil audit BPK, kendala</p><p align="center">DPRD dalam menerima laporan hasil audit BPK dan upaya mengatasinya. Jenis penelitian yang digunakan adalah yuridis sosiologis dengan spesifikasinya deskriptif analitis. Metode penentuan</p><p align="center">sampelnya adalah <em>purposive sampling</em>. Data yang dipergunakan adalah data primer yang</p><p align="center">diperoleh melalui wawancara didukung dengan data sekunder, kemudian di analisis secara kualitatif. Hasil penelitian menunjukan bahwa kewenangan DPRD Provinsi Jawa Tengah dalam</p><p align="center">menerima laporan hasil audit BPK sudah maksimal. Tetapi belum terlaksana dengan baik yaitu</p><p>terdapat kendala dalam internal adalah tenggang waktu pembahasan yang sedikit, minimnya rancangan undang-undang, kurangnya sumber daya manusia, kurangnya proses pencatatan mengenai aset daerah, upaya dari jawaban kendala internal, berpedoman pada perundang- undangan, melakukan pembahasan bersama Gubernur, menambah aspek regulasi, SDM, dan teknologi informasi, memberi sanksi/menindak lanjuti panitia kerja yang lalai mencatat pengeluaran aset daerah.</p><p><em>This research is in background with the existence of Law Number 23 Year 2014 The Guidelines and Procedures of the Regional People's Legislative Assembly (DPRD) receive reports on the audit results of the provincial government's financial audit by the Supreme Audit Board (BPK), requiring local governments to perform their activities based on their duties and responsibility of the competent authority. In this research will see about the authority of Central Java Provincial DPRD in receiving BPK audit report result, obstacle of DPRD in receiving report of BPK audit result and effort to overcome it. The type of research used is sociological juridical with descriptive analytical specification. The method of determining the sample is purposive sampling. The data used are primary data obtained through interviews supported by secondary data, then analyzed qualitatively. The results showed that the authority of Central Java Provincial DPRD in receiving BPK audit report has been maximal. However, it has not been well implemented that there are internal constraints is the lack of discussion time, the lack of draft law, the lack of human resources, the lack of process of recording of local assets, the effort of the internal constraint answer, guided by the legislation, The governor, adding aspects of regulation, human resources, and information technology, sanctioned / followed up the work committee that neglected to record the expenditure of regional assets.</em></p>
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Krishna, Amar, Bhagyashri Navalkele, Amina Pervaiz, Aditya Kotecha, Shahram Maroof, Dale Stern, Katia Robinson et al. "Monitoring Hand hygiene Compliance among Healthcare Workers at a Tertiary Care Center: Use of Secret Observers Is the Way Forward". Open Forum Infectious Diseases 4, suppl_1 (2017): S409. http://dx.doi.org/10.1093/ofid/ofx163.1023.
Testo completoAbstract (sommario):
Abstract Background Hand-hygiene (HH) is known to be the most effective way to reduce healthcare acquired conditions (HACs). Despite being a simple answer to the complex HAC issue, compliance with HH practice has been abysmal with reported compliance rate of 40% among healthcare workers (HCWs). In 2015, compliance rate with HH at Detroit Medical Center (DMC) was reported to be 100% when direct observers were used to monitor compliance. In order to confirm the previously reported compliance rates, this study used secret observers to audit HH compliance and provide performance feedback to HCWs. Methods A prospective observational study was conducted at DMC from June 2016 to December 2016. Hand hygiene committee was established comprising of Infection Prevention and Hospital leadership members. Trained medical residents were appointed as “secret observers” to provide accurate HH reporting. HH auditing was performed using the smartphone app “Speedy audits” to survey and capture the 5 moments of hand hygiene among HCWs. Compliance reports based on different professions, hospital sites, unit locations and auditors were generated using online web portal and analyzed to determine HH compliance rate. Results During the 7-month study period when secret observers were used, a total of 1229 HCWs were observed. Overall, the HH opportunity compliance rate was 31% (916 complied opportunities /2939 opportunities). Hand hygiene compliance rates drastically fell when secret observers were used (31% compared with 100% in 2015 using direct observers). Based on two major before and after patient contact indications, 1022 compliances were observed from 3343 opportunities (30.5% compliance rate). The other compliance rates were 44% before aseptic procedure, 35% after body fluid exposure and 20% after patient environment contact [Figure 1]. Based on profession, compliance rates were lowest among nurses (613/2058; 30%) and medical students (36/169; 21%) when compared with physicians (445/957; 46%). Conclusion Hand-hygiene monitoring by secret observers with use of smartphone app is a feasible and accurate way for tracking HH compliance. The advantage of generating profession-based and unit-based reports for feedback will help to promote HH awareness and improve adherence rates. Disclosures All authors: No reported disclosures.
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Sultana, Nigar, Harjinder Singh e Asheq Rahman. "Experience of Audit Committee Members and Audit Quality". European Accounting Review 28, n. 5 (26 gennaio 2019): 947–75. http://dx.doi.org/10.1080/09638180.2019.1569543.
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Gal-Or, Ronen, Rani Hoitash e Udi Hoitash. "Shareholder Elections of Audit Committee Members". AUDITING: A Journal of Practice & Theory 37, n. 4 (1 settembre 2017): 143–67. http://dx.doi.org/10.2308/ajpt-51899.
Testo completoAbstract (sommario):
SUMMARY Voting in directors' elections is one of few mechanisms by which shareholders can influence corporate governance choices. We study elections of directors who serve on the audit committee (AC), a topic receiving little attention in past work. Our results show that AC members, especially those who do not serve on the compensation or nominating committees, receive greater shareholder support than other independent board members. We further find that among AC members, more qualified members, in terms of accounting expertise, receive greater support, while AC chairs without such expertise receive lower support. In addition, when the AC is less effective in monitoring the financial reporting process, its members receive lower shareholder approval, while other independent board members are less affected by these same financial reporting factors. Finally, when the AC is less effective, all of its members receive lower support, irrespective of their expertise or position within the committee.
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Chan, Anthony Moung Yin, Guoping Liu e Jerry Sun. "Independent audit committee members’ board tenure and audit fees". Accounting & Finance 53, n. 4 (19 giugno 2012): 1129–47. http://dx.doi.org/10.1111/j.1467-629x.2012.00490.x.
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Grange, Madeleine La, Barry Ackers e Elza Odendaal. "The impact of the characteristics of audit committee members on audit committee effectiveness". Global Business and Economics Review 24, n. 4 (2021): 409. http://dx.doi.org/10.1504/gber.2021.115812.
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Odendaal, Elza, Barry Ackers e Madeleine La Grange. "The impact of the characteristics of audit committee members on audit committee effectiveness". Global Business and Economics Review 24, n. 4 (2021): 409. http://dx.doi.org/10.1504/gber.2021.10038702.
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Rose, Anna M., Jacob M. Rose e Mark Dibben. "The Effects of Trust and Management Incentives on Audit Committee Judgments". Behavioral Research in Accounting 22, n. 2 (1 gennaio 2010): 87–103. http://dx.doi.org/10.2308/bria.2010.22.2.87.
Testo completoAbstract (sommario):
ABSTRACT: We investigate the effects of audit committee members’ dispositional trust and management incentives on audit committee judgments. Results of an experiment indicate that: (1) When management has incentives to manage earnings, less trusting audit committee members are more likely to support the external auditor than are more trusting audit committee members; (2) when management has incentives to manage earnings, less trusting audit committee members are more likely to perceive that management is not credible, and more likely to perceive that management is being deceptive than are more trusting audit committee members; and (3) the interactive effects of trust and incentives on decisions to support the auditor are mediated by perceptions of management’s intent to deceive. That is, less trusting audit committee members perceive that management’s incentives to manage earnings result in potential deception by management, and less trusting audit committee members increase their support for the auditor because of concerns about management deception.
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Magilke, Matthew J., Brian W. Mayhew e Joel E. Pike. "Are Independent Audit Committee Members Objective? Experimental Evidence". Accounting Review 84, n. 6 (1 novembre 2009): 1959–81. http://dx.doi.org/10.2308/accr.2009.84.6.1959.
Testo completoAbstract (sommario):
ABSTRACT: We use experimental markets to examine stock-based compensation's impact on the objectivity of participants serving as audit committee members.We compare audit committee member reporting objectivity under three regimes: no stock-based compensation, stock-based compensation linked to current shareholders, and stock-based compensation linked to future shareholders. Our experiments show that student participants serving as audit committee members prefer biased reporting when compensated with stock-based compensation. Audit committee members compensated with current stock-based compensation prefer aggressive reporting, and audit committee members compensated with future stock-based compensation prefer overly conservative reporting. We find that audit committee members who do not receive stock-based compensation are the most objective. Our study suggests that stock-based compensation impacts audit committee member preferences for biased reporting, suggesting the need for additional research in this area.
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O'Brien, Emma, Monica Devine, Sarah Maxwell, Catherine McDonnell e Stuart Lee. "29 Adapting Dementia and Delirium Awareness Training to a Rehabilitation Setting". Age and Ageing 48, Supplement_3 (settembre 2019): iii17—iii65. http://dx.doi.org/10.1093/ageing/afz103.19.
Testo completoAbstract (sommario):
Abstract Background The patient profile in a Dublin rehabilitation hospital has changed in recent years to include older adult rehabilitation alongside orthopaedic rehabilitation. A snapshot audit completed by the occupational therapy department on one day in 2018 demonstrated that 64% of patients had an assessment score indicative of a cognitive impairment. A subjective gap in knowledge regarding dementia care and a misunderstanding of the ability of people with dementia to engage in rehabilitation was identified. It was imperative that dementia awareness training was provided with a particular focus on modifying rehabilitation techniques to cater for these patients. Methods A dementia care committee was established with an Educational Development subgroup responsible for addressing dementia and delirium awareness training. Educational material was received from the field of occupational therapy, nursing, medicine, pharmacy and dietetics. The programme was accredited by the Nursing and Midwifery Board of Ireland. A focus group was completed pre/post formulation of the presentation with various departmental representatives. Feedback provided was used to inform and finalise the training content. Results Sessions are completed once monthly. One hundred and seven participants to date have attended. Ten-point Likert scales are completed pre and post training. Data from the Likert scales were analysed revealing on average a 24.4 % increase in knowledge of dementia, a 27.6% increase in awareness of the impact of dementia on function and a 23.3% increase in confidence in caring for a patient with dementia. Highest contingent of staff members trained were household and catering staff (19%) nursing staff (18%), and health care attendants (13%). Conclusion This essential training is ongoing with thirty per cent of staff trained to date. The objective is for all staff to complete this training for enhanced care and rehabilitation for all patients with dementia. It will also aim to review treatment for all patients with cognitive impairment so unique rehabilitation programmes can be tailored.
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Aldamen, Husam, Janice Hollindale e Jennifer L. Ziegelmayer. "Female audit committee members and their influence on audit fees". Accounting & Finance 58, n. 1 (8 novembre 2016): 57–89. http://dx.doi.org/10.1111/acfi.12248.
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Kalelkar, Rachana. "Effect of audit and compensation committee membership overlap on audit fees". Asian Review of Accounting 25, n. 1 (6 febbraio 2017): 34–57. http://dx.doi.org/10.1108/ara-12-2014-0128.
Testo completoAbstract (sommario):
Purpose Recent studies document that approximately two-thirds of sample firms have at least one audit committee member serving on their compensation committee (Liao and Hsu, 2013). Prior studies on overlap membership document that presence of audit committee members on compensation committee affects the reporting quality. Since auditors’ audit risk is affected by reporting quality. The purpose of this paper is to examine how the auditors perceive the overlap of audit and compensation committee members when pricing audit fees. Design/methodology/approach The author use a sample from 2007 to 2012 and run an OLS regression. Findings The author find a negative association between overlap membership and audit fees. The results are robust after controlling for selection bias, alternate measurement of overlap membership, and an alternate pre- and post-overlap membership test. Additional tests show that the negative relationship between overlap membership and audit fees is explained by lower audit risk and not by lower brand premium of non-Big4 auditors and that the benefit of overlapping membership increases when the audit committee size is large. Practical implications The findings suggest that firms with large audit committee can improve their reporting and lower their audit fees by having audit committee members on compensation committee. Originality/value The findings contribute to the literature on the consequences of overlap membership and on the ongoing debate about the extent that common membership enhances audit committee monitoring. It also adds to the limited literature on audit committee and audit pricing.
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Qamhan, Murad Abdulsalam, Mohd Hassan Che Haat, Hafiza Aishah Hashim e Zalailah Salleh. "Earnings management: do attendance and changes of audit committee members matter?" Managerial Auditing Journal 33, n. 8/9 (3 settembre 2018): 760–78. http://dx.doi.org/10.1108/maj-05-2017-1560.
Testo completoAbstract (sommario):
Purpose This paper aims to examine the association between new audit committee characteristics – attendance of audit committee members at meetings and changes of members through the demission or appointment of members of the audit committee during the year – and earnings management. Its objective is to contribute new evidence that extends studies on audit committee characteristics in reducing earnings management. Design/methodology/approach The sample comprises 370 observations obtained from the annual reports of 74 companies listed on the Muscat Securities Market for the years 2008-2012. The panel data are analysed using a fixed effects model to validate the hypotheses and model. Findings This study finds a negative association between earnings management and members’ attendance at the audit committee meetings. Additionally, there is a positive significant relationship between earnings management and changes to members through demission or appointment. Originality/value This study broadens the scope of audit committee characteristics by providing empirical evidence of the relationship between new audit committee characteristics and earnings management and may assist policymakers and regulators in determining ways to enhance audit committee characteristics and improve financial reporting quality.
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DeZoort, F. Todd, Dana R. Hermanson e Richard W. Houston. "Audit Committee Member Support for Proposed Audit Adjustments: Pre-SOX versus Post-SOX Judgments". AUDITING: A Journal of Practice & Theory 27, n. 1 (1 maggio 2008): 85–104. http://dx.doi.org/10.2308/aud.2008.27.1.85.
Testo completoAbstract (sommario):
This study examines differences in audit committee member judgments before the Sarbanes-Oxley Act (“pre-SOX”) versus after the act was passed (“post-SOX”) as well as audit committee member perceptions of the effects of SOX. Based on experimental materials administered to 372 public company audit committee members (131 pre-SOX from DeZoort et al. [2003a] and 241 post-SOX), we find that audit committee support for an auditor-proposed adjustment is significantly higher in the post-SOX period. Additional analyses reveal that the effect of SOX differs between audit committee members who are CPAs versus non-CPAs. Specifically, the greater audit committee member support for the proposed adjustment post-SOX is attributable to members who are CPAs. In general, audit committee members in the post-SOX period feel more responsible for resolving the accounting issue, perceive that audit committee members have greater expertise to evaluate the accounting issue, and also are more concerned with reporting accuracy and a need for conservative financial reporting than those in the pre-SOX period. We also find that post-SOX respondents who support the auditor's proposed adjustment have more favorable views of the benefits of SOX, and they believe more strongly that audit committees in the post-SOX period are more conservative and have more power than they did pre-SOX. We discuss implications and avenues for future research.
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Kostyuk, Alexander. "Board committee practices in Ukraine". Corporate Ownership and Control 3, n. 1 (2005): 114–16. http://dx.doi.org/10.22495/cocv3i1p10.
Testo completoAbstract (sommario):
International board practice concerning establishing committees on the board is still not spread in the Ukraine. The state obliged Ukrainian joint stock companies to establish an audit commission. But the commission is not on the supervisory board. It is not an integral part of the board. Members of the audit commission are prohibited to be members of the supervisory board at the same time. Although the audit commission reports to the supervisory board, objectives of the audit commission are narrowed only to controlling financial transactions executed by the management board. Therefore, it is worth of establishing an audit committee on the supervisory board with a broader spectrum of functions and equipped with the deepest knowledge on corporate governance mechanisms.
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Alzeban, Abdulaziz. "Influence of audit committees on internal audit conformance with internal audit standards". Managerial Auditing Journal 30, n. 6/7 (6 luglio 2015): 539–59. http://dx.doi.org/10.1108/maj-12-2014-1132.
Testo completoAbstract (sommario):
Purpose – This study aims to provide empirical evidence of the association between audit committee characteristics and internal audit conformance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA). Design/methodology/approach – Seventy-four usable responses were received from a survey of chief internal auditors (CIAs) from Saudi companies listed on the Saudi Stock Exchange. Findings – The results indicate that audit committee characteristics (the presence of independent members on the committee, members’ expertise in auditing and accounting and meeting with the CIA) influence internal audit conformance with the ISPPIA. Additionally, they demonstrate that such conformance is also influenced by CIA tenure. Practical implications – The findings of this study also have significant implications for audit committees wishing to improve their overall effectiveness, by identifying the impact of the committee’s characteristics on internal audit conformance with the ISPPIA. Originality/value – The results add to the literature on internal audit standards by introducing a Middle Eastern perspective and simultaneously providing insights for companies in their attempts to adhere to the international standards, hence, supporting efforts towards good corporate governance.
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Rummell, Janice E., F. Todd DeZoort e Dana R. Hermanson. "Does Audit Firm Tenure Matter to Audit Committee Members? Evidence from an Accounting Dispute". Accounting Horizons 33, n. 2 (1 dicembre 2018): 25–41. http://dx.doi.org/10.2308/acch-52346.
Testo completoAbstract (sommario):
SYNOPSIS This study examines the effects of Big 4 audit firm tenure on audit committee member support for the auditor in an auditor/management dispute over a subjective accounting issue. One hundred eighteen U.S. public company audit committee members participated in an experiment with audit firm tenure (short/long) manipulated randomly between subjects. The results indicate that participants in the long audit firm tenure group provide more support for the auditor in the dispute than participants in the short tenure group. Audit committee support for the auditor is positively related to audit committee member experience and CPA status, as well as perceived management pressure to meet analyst expectations, but negatively related to perceived management experience in financial reporting. Finally, audit committee members' perceptions of audit firm reliability (i.e., credibility and dependability) mediate the audit firm tenure-auditor support relation. Overall, our results suggest enhanced audit committee support for longer-tenured auditors.
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Habib, Ahsan, e Md Borhan Uddin Bhuiyan. "Overlapping membership on audit and compensation committees, equity holdings of overlapping members and audit outcomes". Accounting Research Journal 31, n. 4 (5 novembre 2018): 509–30. http://dx.doi.org/10.1108/arj-09-2015-0116.
Testo completoAbstract (sommario):
PurposeThis paper aims to examine the question of whether external auditors incorporate equity holdings by overlapping audit committee members as a priced governance factor and tests whether this attribute, as a mechanism for ensuring good governance, affects the propensity for external auditors to issue modified audit opinions.Design/methodology/approachOverlapping membership in this context refers to the arrangement where at least one audit committee member also sits on the compensation committee. Both ordinarily least square and logistic regression are used to capture the impact of overlapping committee members and equity holding of those overlapping committee members.FindingsUsing archival data from Australian Stock Exchange listed companies, the authors find support for the beneficial effect of having overlapping audit committee members with equity holdings. The authors also find that auditor propensity to issue modified audit opinions is lower for firms with equity holdings by overlapping audit committee members.Practical implicationsThe finding has practical implication to the investors and regulators as overlapping audit committee members with equity holdings may provide especially effective oversight by monitoring opportunistic accounting policy choices for maximizing compensation pay. To the extent that this occurs, audit risk will decrease, requiring less audit effort and lower audit fees than would otherwise be necessary. Similarly, such oversight is likely to make financial reporting more credible and will reduce the possibility of receiving modified audit opinions by reporting organizations.Originality/valueBoth audit and compensation committees are equally important in modern organizations. While both of the committee have distinctive responsibilities, questions remain on the desirability of overlapping audit committee. Also, this is the first study to the authors’ knowledge that incorporates overlapping membership on audit and compensation committee as an important component of auditor risk perception which regards in pricing the audit fees.
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Kachelmeier, Steven J., Stephanie J. Rasmussen e Jaime J. Schmidt. "When Do Ineffective Audit Committee Members Experience Turnover?" Contemporary Accounting Research 33, n. 1 (29 luglio 2015): 228–60. http://dx.doi.org/10.1111/1911-3846.12154.
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Hua, Shaowen, Bruce A. Leauby e Zenghui Liu. "Busy audit committee members and internal control deficiencies". International Journal of Corporate Governance 7, n. 2 (2016): 138. http://dx.doi.org/10.1504/ijcg.2016.078380.
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Gendron, Yves, Jean Be´dard e Maurice Gosselin. "Getting Inside the Black Box: A Field Study of Practices in “Effective” Audit Committees". AUDITING: A Journal of Practice & Theory 23, n. 1 (1 marzo 2004): 153–71. http://dx.doi.org/10.2308/aud.2004.23.1.153.
Testo completoAbstract (sommario):
Although audit committees typically are considered a crucial corporate governance mechanism, knowledge is scant about the practices carried out in audit committee meetings. This paper provides insights into practices that audit committee members carry out in meetings, including the part of the meetings where members meet privately with auditors. The investigation was conducted via a field study in three Canadian public corporations—whose respective audit committees complied to a large extent with regulatory guidelines of the Toronto Stock Exchange and the voluntary recommendations of the Blue Ribbon Committee on audit committee effectiveness. Further, the three audit committees that we investigated are generally perceived as effective by the individuals who attend meetings. Our results highlight key matters that audit committee members emphasize during meetings, such as: accuracy of financial statements; appropriateness of the wording used in financial reports; effectiveness of internal controls; and the quality of the work performed by auditors. We also elicit the evaluation criteria that members use to assess written and verbal information submitted by managers and auditors. In addition, we found that a key aspect of the work carried out by audit committee members consists of asking challenging questions and assessing responses provided by managers and auditors.
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Deslandes, Manon, Anne Fortin e Suzanne Landry. "Audit committee characteristics and tax aggressiveness". Managerial Auditing Journal 35, n. 2 (11 dicembre 2019): 272–93. http://dx.doi.org/10.1108/maj-12-2018-2109.
Testo completoAbstract (sommario):
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 does having a larger audit committee. Research limitations/implications One limitation – and an area for future research – is that the effects of the audit committee members’ relationships with managers of the firms were not investigated. Practical implications Knowledge of audit committee characteristics may send a signal to shareholders, investors and tax agencies regarding the company’s potential risk with respect to aggressive tax planning. The analysis provides useful insights for board governance committees when determining the profile of persons to nominate for board positions and committees. In discussing tax-risk management, the study may heighten audit committee members’ awareness of their role in this respect. Originality/value This study’s results indicate that even in a setting where incentives for firms to be tax-aggressive is low compared to high-tax rate countries, there is variability in firms’ tax aggressiveness. This situation allows us to find audit committee characteristics that are effective in decreasing tax aggressiveness.
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DeZoort, F. Todd, Richard W. Houston e Dana R. Hermanson. "Audit Committee Member Support for Proposed Audit Adjustments: A Source Credibility Perspective". AUDITING: A Journal of Practice & Theory 22, n. 2 (1 settembre 2003): 189–205. http://dx.doi.org/10.2308/aud.2003.22.2.189.
Testo completoAbstract (sommario):
This study reports the results of an experiment that investigates the effects of financial-report timing, EPS proximity to analyst forecast, and external auditor argument consistency on audit committee members' support for a proposed audit adjustment. We use source credibility theory to predict greater support for the audit adjustment when the financial report is at year-end rather than at interim, when unadjusted EPS is above rather than below forecast, and when the auditor consistently argues for adjustment rather than agrees with management's preference to avoid adjustment. One hundred thirty-one audit committee members participated in a between-subjects experiment. Consistent with theory, the participants were more likely to recommend adjustment for annual statements and for adjustments that the auditor consistently supported. Two significant interactions indicate that the effect of report timing holds only in the under forecast and inconsistent auditor conditions. Finally, audit committee members who were CPAs were less likely to recommend adjustment. We discuss implications and future research directions.
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Pomeroy, Bradley. "Audit Committee Member Investigation of Significant Accounting Decisions". AUDITING: A Journal of Practice & Theory 29, n. 1 (1 maggio 2010): 173–205. http://dx.doi.org/10.2308/aud.2010.29.1.173.
Testo completoAbstract (sommario):
SUMMARY: In the post-Enron environment, audit committee (AC) members are under increased scrutiny to demonstrate effectiveness in resolving significant accounting issues. However, prior research suggests that AC members are not involved in material auditor-client negotiations and that they are often not adequately informed of the issue resolution process. Therefore, AC members may not be effective in their oversight of the financial reporting process unless an accounting decision is clearly aggressive or adequate information about the decision is provided. In this study, I examine AC members’ investigation of accounting decisions when they are (or not) adequately informed of the negotiation process that led to the decision and when the decision results in an aggressive (versus conservative) financial reporting outcome. The hypotheses are developed from social psychology and research on corporate governance practice suggesting that AC members investigate accounting decisions to reduce discomfort in the financial reporting process by asking probing questions of the auditors and management. The results indicate that negotiation knowledge increases AC discomfort but has no effect on AC investigation, perhaps because potential questions were adequately addressed by the available information. I also find that AC members investigate more extensively as accounting decisions become increasingly aggressive and AC members with accounting experience are particularly thorough in their investigations when accounting decisions are aggressive. The results of this research have important implications to practice and future research.
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Kihungi, Loyce, Mary Ndinda, Samantha Dolan, Evelyn Wesangula, Linus Ndegwa, George Owiso, John Lynch, Lauren Frisbie e Peter Rabinowitz. "Improvement of Infection Prevention and Control Practices Using Quality Improvement Approach in Two Model Hospitals in Kenya". Infection Control & Hospital Epidemiology 41, S1 (ottobre 2020): s286—s287. http://dx.doi.org/10.1017/ice.2020.859.
Testo completoAbstract (sommario):
Background: Little is known about how best to implement infection prevention and control programs in low-resource settings. The quality improvement approach using plan-do-study-act (PDSA) cycles provides a framework for data-driven infection prevention and control implementation. We used quality improvement techniques and training to improve infection prevention and control practices in 2 model hospitals in Kenya. Methods: The 2 hospitals were chosen by the Kenya Ministry of Health for capacity building on infection prevention and control. At each site, the project team (the University of Washington International Training for Education and Training in Health, Ministry of Health, and Centers for Disease Control) conducted infection prevention and control training to infection prevention and control committee members. Infection prevention and control quality improvement activities were introduced in a staggered manner, focusing on hand hygiene and waste management practices. For hand hygiene, the project team’s technical assistance focused on facility hand hygiene infrastructure, hand hygiene practice adherence, hand hygiene supply quantification, and monitoring and evaluation using WHO hand hygiene audit tools. Waste management technical assistance focused on availability of policy, guidelines, equipment and supplies, waste segregation, waste quantification, and monitoring and evaluation using a data collection tool customized based on previously published tools. Regular interactive video conference sessions between the project team and the sites that included didactic sessions and sharing of data provided ongoing mentorship and feedback on quality improvement implementation, data interpretation, and data use. Results: Hand hygiene data collection began in April 2018. In hospital A, hand hygiene compliance increased from a baseline of 3% to 51% over 9 months. In Hospital B, hand hygiene compliance rates increased from 23% at baseline to 44% after 9 months. Waste management data collection began in November 2018. At hospital A, waste segregation compliance scores increased from 73% at baseline to 80% over 6 months, whereas hospital B, waste segregation compliance went from 44% to 80% over 6 months. Conclusions: A quality improvement approach appears to be a feasible means of infection prevention and control program strengthening in low resource settings.Funding: NoneDisclosures: None
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Mat Zain, Mazlina, Effiezal Aswadi Abdul Wahab e Yee Boon Foo. "Audit quality: Do the audit committee and internal audit arrangements matters?" Corporate Ownership and Control 8, n. 1 (2010): 333–45. http://dx.doi.org/10.22495/cocv8i1c3p1.
Testo completoAbstract (sommario):
This study examines the impact of corporate governance mechanisms namely audit committee characteristics, internal audit arrangements, and managerial ownership on external audit fees. Using a sample of 539 firms listed on the main board, the results of the study document a positive relationship between audit committee independence and audit fees. Consistent with the capital reputational theory, the result suggests that independent audit committee demand for higher quality audit in order to protect their capital reputation as an expert. Contrary to our prediction, this study documents a negative relationship between audit committee expertise and audit fees indicating that auditors perceived firms with more audit committee members that possess accounting and finance expertise to be less risky and thus charged less audit fees to these firms. Furthermore, findings indicate that firms with their own internal audit function pay higher audit fees in comparison to those firms that outsourced their internal audit activities. Consistent with agency theory, the result suggests that the demand for audit services would be lower for firms whose managers own higher percentage of shares due to lower agency cost as compared to those firms with higher outsiders‟ ownership.
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Bierstaker, James L., Jeffrey R. Cohen, F. Todd DeZoort e Dana R. Hermanson. "Audit Committee Compensation, Fairness, and the Resolution of Accounting Disagreements". AUDITING: A Journal of Practice & Theory 31, n. 2 (1 febbraio 2012): 131–50. http://dx.doi.org/10.2308/ajpt-10238.
Testo completoAbstract (sommario):
SUMMARY An emerging body of research examines the relation of incentive-based audit committee compensation with accounting outcomes (e.g., Archambeault et al. 2008; Magilke et al. 2009). We extend this literature by examining the effects of audit committee compensation and perceived fairness to shareholders on actual public company audit committee members' judgments in accounting disagreements. Fifty-six highly experienced public company audit committee members participated in an experiment involving an accounting disagreement between management and the external auditor, with three types of audit committee compensation (i.e., cash only, cash and short-term stock options, or cash and long-term stock options) manipulated between subjects. We further measured the participants' perceptions of the fairness to shareholders if the auditor's adjustment is not recorded. We find evidence that audit committee members are more likely to support the auditor in an accounting disagreement when audit committee compensation includes long-term stock options and when members perceive that the failure to record the auditor's adjustment is less fair to shareholders. Moreover, we find that the relation between long-term incentive compensation and support for the auditor is fully mediated by a sense of fairness to shareholders. We offer implications and suggestions for future research.
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Hadden, Linda B., Dana R. Hermanson e F. Todd DeZoort. "Audit Committees Oversight Of Information Technology Risk". Review of Business Information Systems (RBIS) 7, n. 4 (1 ottobre 2003): 1–12. http://dx.doi.org/10.19030/rbis.v7i4.4509.
Testo completoAbstract (sommario):
This exploratory study examines the role of the audit committee in overseeing information technology (IT) risk. We address the degree of audit committee oversight of specific IT risks, as well as factors associated with variations in audit committee IT oversight. Based on responses from 39 audit committee members, we found (1) little audit committee emphasis on oversight of IT risks, (2) audit committees involved with IT oversight focus on more traditional risks (e.g., monitoring), while very little attention is devoted to IT acquisition and implementation, and (3) the amount of IT oversight is positively associated with the responding members auditing experience and prior familiarity with the COBIT model for assessing IT risks. Audit committee independence, diligence, and expertise, company size, and industry were not significantly associated with IT oversight.
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Campbell, John L., James Hansen, Chad A. Simon e Jason L. Smith. "Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002". AUDITING: A Journal of Practice & Theory 34, n. 2 (1 settembre 2014): 91–120. http://dx.doi.org/10.2308/ajpt-50931.
Testo completoAbstract (sommario):
SUMMARY The Sarbanes-Oxley Act (SOX) and its associated regulations significantly expanded the oversight role of audit committees and improved independence, but regulators bypassed restrictions on audit committee equity incentives. We examine the association of audit committee members' equity incentives and financial reporting quality in the post-SOX time period. We find that audit committee members' stock-option awards and holdings are positively associated with the likelihood of meeting/beating analyst earnings forecasts. On average, a company whose audit committee holds the mean value of exercisable option holdings is associated with a 10.0 percent increase in the likelihood of meeting or just beating its consensus analyst forecast. This effect increases to 17.8 percent for companies with high-growth opportunities. These results suggest that—even in the post-SOX era—the stock-option incentives provided to independent audit committee members are associated with reduced financial reporting quality. JEL Classifications: M41, M42
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Suleiman Al-Fasfus, Fuad. "The Qualities of the Audit Committees of Jordanian Banks in Jordan". International Journal of Business and Management 14, n. 3 (19 febbraio 2018): 28. http://dx.doi.org/10.5539/ijbm.v14n3p28.
Testo completoAbstract (sommario):
The study aims to find the qualities of the size, efficiency, and independence of the Audit Committee, based on data provided in the annual financial reports of banks in Jordan. The results show that all Jordanian banks in the financial sector consist of audit committees. The members of the Audit Committee are graduate holders but a small percentage have professional degrees, and that the committee members numbers are not less than three members, also they receive bonuses and not salaries to enhance their independence. The researcher recommends providing a guide to the committee and providing members with professional certificates to enhance their mandatory role in auditing.
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Alawaqleh, Qasim Ahmad, e Nashat Almasri. "The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan". International Journal of Financial Research 12, n. 3 (11 gennaio 2021): 55. http://dx.doi.org/10.5430/ijfr.v12n3p55.
Testo completoAbstract (sommario):
The corporate governance literature indicates efforts to investigate the role of the audit committee (AC) in improving the financial reporting quality (FRQ) after the emergence of financial scandals in many countries in the world, inclusive Jordan. To date, empirical findings are inconclusive enough to address all audit committee characteristics regarding its competency and responsibilities by employing a questionnaire to collect data about this relationship. Thus, this study measures the correlation between AC (performance and composition) and FRQ of manufacturing corporations registered on the Amman Stock Exchange (ASE). To test this impact empirically, the target population was financial managers, audit committee members, and internal audit managers who are working in manufacturing corporations listed on the (ASE). According to the coefficient (β), the independent variables (Audit Committee Performance and Audit Committee Composition influence the dependent variable FRQ. This research recommends that firms enhance the audit committee work performance and composition to ensure audit committee members effectively enhance the FRQ audit committee is a vital mechanism of the firm's corporate governance system.
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Alawaqleh, Qasim Ahmad, e Nashat Almasri. "The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan". International Journal of Financial Research 12, n. 3 (11 gennaio 2021): 55. http://dx.doi.org/10.5430/ijfr.v12n3p55.
Testo completoAbstract (sommario):
The corporate governance literature indicates efforts to investigate the role of the audit committee (AC) in improving the financial reporting quality (FRQ) after the emergence of financial scandals in many countries in the world, inclusive Jordan. To date, empirical findings are inconclusive enough to address all audit committee characteristics regarding its competency and responsibilities by employing a questionnaire to collect data about this relationship. Thus, this study measures the correlation between AC (performance and composition) and FRQ of manufacturing corporations registered on the Amman Stock Exchange (ASE). To test this impact empirically, the target population was financial managers, audit committee members, and internal audit managers who are working in manufacturing corporations listed on the (ASE). According to the coefficient (β), the independent variables (Audit Committee Performance and Audit Committee Composition influence the dependent variable FRQ. This research recommends that firms enhance the audit committee work performance and composition to ensure audit committee members effectively enhance the FRQ audit committee is a vital mechanism of the firm's corporate governance system.
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Sun, Jerry, George Lan e Guoping Liu. "Independent audit committee characteristics and real earnings management". Managerial Auditing Journal 29, n. 2 (3 febbraio 2014): 153–72. http://dx.doi.org/10.1108/maj-05-2013-0865.
Testo completoAbstract (sommario):
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 from operations, abnormal discretionary expenses and abnormal production costs, suggesting that audit committees with high additional directorships are less effective in constraining real earnings management. The findings are consistent with the notion that audit committee members' busyness impairs their monitoring effectiveness. Originality/value – This study extends the extant research on audit committees' oversight of real earnings management by using refined research design and updated data. This study also provides further evidence on how audit committee members' additional directorships affect their ability to oversee both accrual and real earnings management.
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Krismiaji, Krismiaji. "AUDIT COMMITTEE AND ACCOUNTING INFORMATION VALUE RELEVANCE". Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi 4, n. 1 (30 novembre 2020): 1–16. http://dx.doi.org/10.35837/subs.v4i1.752.
Testo completoAbstract (sommario):
This paper describes the results of empirical research investigated the effect of audit committee characteristics (AC) on the accounting information value relevance (VR) for Indonesian companies in 2014 - 2018. VR is measured using the Ohlson Model, while AC is measured using its members and its independence members. By using data of 590 firm-years, this study found that the size of the committee audit and the AC independence positively affects the value relevance of EPS. Yet, the AC size affects negatively the BVS value relevance whereas the AC independence does not affect BVS value relevance. These results enrich the literature of value relevance, especially in connection to the AC characteristics.