Щоб переглянути інші типи публікацій з цієї теми, перейдіть за посиланням: Audit committee meetings.
Статті в журналах з теми "Audit committee meetings"
Оформте джерело за APA, MLA, Chicago, Harvard та іншими стилями
Ознайомтеся з топ-50 статей у журналах для дослідження на тему "Audit committee meetings".
Біля кожної праці в переліку літератури доступна кнопка «Додати до бібліографії». Скористайтеся нею – і ми автоматично оформимо бібліографічне посилання на обрану працю в потрібному вам стилі цитування: APA, MLA, «Гарвард», «Чикаго», «Ванкувер» тощо.
Також ви можете завантажити повний текст наукової публікації у форматі «.pdf» та прочитати онлайн анотацію до роботи, якщо відповідні параметри наявні в метаданих.
Переглядайте статті в журналах для різних дисциплін та оформлюйте правильно вашу бібліографію.
1
Sharma, Vineeta, Vic Naiker, and Barry Lee. "Determinants of Audit Committee Meeting Frequency: Evidence from a Voluntary Governance System." Accounting Horizons 23, no. 3 (September 1, 2009): 245–63. http://dx.doi.org/10.2308/acch.2009.23.3.245.
Повний текст джерелаАнотація:
SYNOPSIS: Because authoritative statements on corporate governance (e.g., the Sarbanes-Oxley Act of 2002) are silent about how frequently audit committees should meet, corporate audit committees have considerable discretion in scheduling meetings. Although prior research shows the frequency of audit committee meetings is an important indicator of the effectiveness of the audit committee, we know very little about the underlying determinants of meeting frequency. In this study, we examine the determinants of the frequency of audit committee meetings in a voluntary governance system, New Zealand. We find that multiple directorships, audit committee independence, and an independent chair of the audit committee are negatively associated with meeting frequency. Other variables negatively associated with meeting frequency include a Big 4 auditor, growth opportunities, and regulated industry. Audit committee meeting frequency is positively associated with the size of the audit committee and the level of institutional and managerial ownership. We also find that financial expertise and board independence are positively associated with meeting frequency when the risk of financial misreporting is higher.
2
KISWANTO, KISWANTO, Ika Diah APRIYANI, Heri YANTO, Ain HAJAWIYAH, and Hadrian Geri DJAJADIKERTA. "Determinants of Environmental Disclosure in Indonesia." Journal of Environmental Management and Tourism 11, no. 3 (June 16, 2020): 682. http://dx.doi.org/10.14505//jemt.v11.3(43).22.
Повний текст джерелаАнотація:
This study aims to identify the impacts of audit committees, audit committee meetings, and boards of commissioner meetings (BCM) on environmental performance and environmental disclosure (ED). The population of this study was 89 companies listed in LQ45 for the period 2011-2016. By using purposive sampling technique, this study identified 23 companies as samples. Path analysis based on the structural equation model was used. Environmental performance had a significant and positive effect on ED, audit committee meetings also determined ED and BCM, but have no effect on environmental performance. BCM did not have any significant effect on environmental performance. Audit committee had a significant positive effect on audit committee meetings. While size had a positive effect on the audit committee and BCM but did not affect the audit committee meeting. These results indicate that the discussion in audit committee meetings and BCM focused more on the ED rather than environmental performance.
3
Raghunandan, K., and Dasaratha V. Rama. "Determinants of Audit Committee Diligence." Accounting Horizons 21, no. 3 (September 1, 2007): 265–79. http://dx.doi.org/10.2308/acch.2007.21.3.265.
Повний текст джерелаАнотація:
The number of audit committee meetings is the only publicly available quantitative signal about the diligence of audit committees, and private sector bodies and Securities and Exchange Commission (SEC) officials have emphasized the need for frequent meetings of the audit committee. Prior research indicates that the number of audit committee meetings is associated with many “good” outcomes related to financial reporting, but there is little empirical evidence related to the determinants of audit committee diligence. In this paper we examine the association between firm characteristics and the number of audit committee meetings as a proxy for audit committee diligence. Our sample includes 319 firms from the S&P SmallCap600 with a December 31, 2003 fiscal year-end. We find that there are more audit committee meetings in firms that (1) are larger, (2) have high outsider block-holdings, (3) are in litigious industries, or (4) have more board meetings. The number of audit committee meetings increases with audit committee size. There is a significant positive relationship between the proportion of accounting experts and the number of meetings, but there is no such association between the proportion of nonaccounting financial experts and the number of meetings; these results also provide some context to the controversy surrounding the SEC's attempts to define “audit committee financial expert.”
4
Al-Jalahma, Abdulla. "Impact of audit committee characteristics on firm performance: Evidence from Bahrain." Problems and Perspectives in Management 20, no. 1 (February 14, 2022): 247–61. http://dx.doi.org/10.21511/ppm.20(1).2022.21.
Повний текст джерелаАнотація:
The purpose of this study is to analyze the relationship between different audit committee attributes and company performance in Bahrain. This paper investigates the impact of audit committee independence, size, and meeting frequency on company performance (employing ROE, ROA, and Tobin’s Q). Data from all 14 non-financial publicly listed companies on Bahrain Bourse during 2005–2019 were used. The results revealed that companies with independent audit committees and big audit committees in terms of size are performing poorly. It is also shown that the number of audit committee meetings does not affect company performance. Further, this study failed to find any association between the number of audit committee meetings and company performance. The findings show that shareholders might lack knowledge of the importance of corporate governance mechanisms. The results of this study should be of potential interest to different stakeholders, including regulators, investors, and auditors, in their attempts to improve company performance and monitoring mechanisms in emerging economies.
5
Gendron, Yves, Jean Be´dard, and Maurice Gosselin. "Getting Inside the Black Box: A Field Study of Practices in “Effective” Audit Committees." AUDITING: A Journal of Practice & Theory 23, no. 1 (March 1, 2004): 153–71. http://dx.doi.org/10.2308/aud.2004.23.1.153.
Повний текст джерелаАнотація:
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.
6
Rizki, Riri, Husaini Husaini, and Pratana P Midiastuty. "CORPORATE GOVERNANCE INTERNAL DAN KETEPATAN WAKTU LAPORAN KEUANGAN PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." JURNAL FAIRNESS 10, no. 2 (March 31, 2021): 125–34. http://dx.doi.org/10.33369/fairness.v10i2.15259.
Повний текст джерелаАнотація:
This study aims to examine whether internal corporate governance (the proportion of independence commissioners, board size, independence of audit committees, audit committee financial expertise, audit committee meetings, and audit committee membership) affect the timeliness of financial reporting. This study uses a quantitative approach. Methods of data collection using purposive sampling method. The object of this research is publicly traded non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2015- 2019 period. The timeliness of financial reporting is measured by Audit Report Lag (ARL) and Management Report Lag (MRL). The data obtained in this study were as many as 113 sample companies. The data analysis method of this research is multiple linear regression. The results of the Audit Lag Report shows that the proportion of independent commissioners, audit committee financial expertise, and audit committee meetings affect the Audit Lag report while the size of the board of commissioners, independent audit committee, and audit committee membership has no effect on the Audit Lag Report. In contrast to the results of Management Report Lag shows that independent audit committees and audit committee meetings affect Management Lag Reports while the proportion of independent commissioners, board size, audit committee financial expertise, and audit committee membership has no effect on Lag Management Reports.
7
Yustrida Bernawati, Paradisa Sukma,. "The Impact of Audit Committe Characteristics on Audit Quality." Jurnal Akuntansi 23, no. 3 (January 20, 2020): 363. http://dx.doi.org/10.24912/ja.v23i3.602.
Повний текст джерелаАнотація:
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.
8
Yuliani, Yuliani, and Christine Novita Dewi. "EFEKTIVITAS KOMITE AUDIT DAN MANAJEMEN LABA RIIL." Jurnal Riset Akuntansi dan Keuangan 11, no. 2 (June 7, 2015): 157. http://dx.doi.org/10.21460/jrak.2015.112.16.
Повний текст джерелаАнотація:
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
9
Sori, Zulkarnain Muhamad, Mohamad Ali Abdul Hamid, Siti Shaharatulfazzah Mohd Saad, Jonathan Gerard Evans, and Annuar Md Nassir. "Audit committee: Some evidence from Malaysia." Corporate Board role duties and composition 2, no. 3 (2006): 25–35. http://dx.doi.org/10.22495/cbv2i3art3.
Повний текст джерелаАнотація:
This study aimed to investigate the perceptions of senior managers of Malaysian publicly listed companies on issues relating to audit committee authority and effectiveness. Questionnaire survey technique was employed to seek the respondents perceptions on five issues, namely audit committee appoints the auditor, audit committee determines and reviews audit fees, audit committee determines and reviews the auditor’s scope and duties, and audit committee’s reports and meetings. The majority of respondents agreed that auditor would be more effective and independent if audit committee assumed the responsibility to appoint the auditor, determine and review the audit fees, and determine and review the external auditor’s scope and duties. It is also found that disclosure of audit committee report and quarterly meeting would enhance the perceptions of users of financial statement concerning the effectiveness of the committee.
10
Ojeka, Stephen A., Alex Adeboye, and Olajide Dahunsi. "Does Audit Committee Characteristics Promote Risk Management Practices in Nigerian Listed Firms?" Accounting and Finance Research 10, no. 2 (May 26, 2021): 70. http://dx.doi.org/10.5430/afr.v10n2p70.
Повний текст джерелаАнотація:
There has been a huge and deluge of risk threatening industries at an unequalled magnitude in recent times. As such, the board of directors and senior executives are increasingly expected to manage their various organizations' risk portfolios, affecting their financial performance. This has led to the assigning of the risk assessment role to the audit committee. The board of directors and its audit committee play an essential function in Enterprise Risk Management (ERM) by building up the right condition or tone-at-the-top. Given the board's responsibilities for representing the interests of shareholders, it plays a vital role in overseeing management's approach to ERM. This study examined the relationship between audit committee characteristics and risk management of some selected listed firms in a developing country like Nigeria. The study used secondary data to describe the dependent variable (financial risk decomposed into credit risk and liquidity risk) and the explanatory variables (decomposed into audit committee accounting expertise, audit committee meetings, audit committee independence and audit committee gender). The study used pair sample t-test, student t-test, Pearson Moment Correlation and random panel data estimator for twenty (20) selected listed firms for 2012-2016. Findings indicate that there is a negative between audit committee accounting expertise and financial risk. This revealed that Accounting Expertise in Audit Committees are likely to involve in activities and practices to curb financial risk. In addition, the Audit committee meeting indicates a negative relationship with credit risk. Audit committee gender and audit committee independence have a negative effect on liquidity risk. Therefore, this study recommends that Audit committees embrace Enterprise Risk Management (ERM) to manage risks effectively across the organization. Risk management processes should be one of the major points of discussion during audit committee meetings.
11
Al Naim, Fahad, and Thamir Al Barrak. "The Role of Audit Committees in Limiting Earnings Management: An Empirical Study of Saudi Corporations." Humanities and Management Sciences - Scientific Journal of King Faisal University 22, no. 2 (2021): 1–9. http://dx.doi.org/10.37575/h/mng/0093.
Повний текст джерелаАнотація:
This study aims to measure the impact that audit committees have on earnings management for companies listed on Tadawul Stock Exchange. The sample includes firms in the basic materials sector for the years 2017 and 2018. The modified Jones model is used to investigate the impact of audit committee characteristics (independence, financial expertise, size, number of meetings, and percentage of shares owned) on earnings management. The results show that the greater the audit committee’s independence, percentage of shares owned, and number of meetings held contribute to limited earnings management. However, no evidence is found to support that financial experience or audit committee size have an impact on earnings management.
12
Chariri, Anis, Indira Januarti, and Etna Nur Afri Yuyetta. "Audit Committee Characteristics and Carbon Emission Disclosure." E3S Web of Conferences 73 (2018): 02001. http://dx.doi.org/10.1051/e3sconf/20187302001.
Повний текст джерелаАнотація:
Business activities have contributed to the increasing level of carbon emissions, which can endanger the environment. Such phenomena have pushed companies to disclose a variety of carbon emission information to show their responsibilities. Thus, this study aims to investigate the influence of audit characteristics (independence, expertise, meetings) on carbon emission disclosure. Data were collected from the Nordic companies, which were registered in the 2015 Carbon Disclosure Project. A total of 105 companies were used as samples for further analysis. A regression model was then employed to analyse the data. The findings showed that all characteristics of audit committees (independent audit committee, audit committee expertise and audit committee meetings) positively affected carbon emission disclosure. This study implies that companies that are interested in disclosing carbon emission information should create more independent members of audit committees whose expertise or experiences are in accounting/finance/risk. The audit committee members should be also actively involved in regular meetings to monitor and evaluate company’s policy on carbon emission disclosure.
13
Oussii, Ahmed Atef, Mohamed Faker Klibi, and Insaf Ouertani. "Audit committee role: formal rituals or effective oversight process?" Managerial Auditing Journal 34, no. 6 (June 13, 2019): 673–95. http://dx.doi.org/10.1108/maj-11-2017-1708.
Повний текст джерелаАнотація:
Purpose The purpose of this paper is to analyze the perception held by attendees about the role and the effectiveness of their audit committees. Design/methodology/approach The investigation was conducted via a qualitative methodology through the content analysis of interviews conducted with 33 attendees of audit committee meetings of Tunisian listed companies. Findings The findings reveal that audit committees do not have the means to achieve the objectives that they have been given by the legal texts, which are likely to characterize their work as “ceremonial” or “symbolic.” This paper also found that the most significant effects of the audit committee chair’s role come through informal meetings and conversations. Practical implications The paper’s findings have policy implications for regulators. Findings from this research may allow regulators to assess whether the audit committee activities in Tunisian companies meet their expectations. Originality/value This paper tries to fill a gap in the extant literature and provides meaningful information on activities performed by audit committees and the extent to which they are perceived effective in the eyes of attendees of audit-committee meetings. This study is one of the few field investigations that have analyzed audit committees’ effectiveness in emerging markets through interviews with attendees involved in audit-committee processes.
14
Muhamad Sori, Zulkarnain Muhamad, Mohamad Ali Abdul Hamid, Siti Shaharatulfazzah Mohd Saad, and Jonathan Gerard Evans. "Non-executive directors and audit committee: a study on their authority and effectiveness." Corporate Ownership and Control 5, no. 2 (2008): 296–305. http://dx.doi.org/10.22495/cocv5i2c2p6.
Повний текст джерелаАнотація:
This study aimed to investigate the perceptions of senior managers of Malaysian publicly listed companies on issues relating to audit committee authority and effectiveness. Questionnaire survey technique was employed to seek the respondents perceptions on seven issues, namely audit committee appoints the auditor, audit committee determines and reviews audit fees, audit committee determines and reviews the auditor’s scope and duties, and audit committee’s reports, meetings, charter and roles. The majority of respondents agreed that auditor would be more effective and independent if audit committee assumed the responsibility to appoint the auditor, determine and review the audit fees, and determine and review the external auditor’s scope and duties. It is also found that disclosure of audit committee report, quarterly meeting and disclosure charter in annual report would enhance the perceptions of users of financial statement concerning the effectiveness of the committee.
15
Jusoh, Yusri Huzaimi Mat, Siti Noor Azmawaty Abd Razak, Wan Nurul Basirah Wan Mohamad Noor, Ataina Hudayati, Abriyani Puspaningsih, and Farah Aida Ahmad Nadzri. "Audit Committee Characteristics and Timeliness of Financial Reporting: Social Enterprises Evidence." Contemporary Economics 16, no. 2 (June 2022): 211–26. http://dx.doi.org/10.5709/ce.1897-9254.478.
Повний текст джерелаАнотація:
There was vast research on the effectiveness of audit committees as part of the mechanisms in safeguarding shareholders’ interest and also ensuring effective financial reporting by companies. However, studies on the efficacy of audit committees as governance tools in a niche area relating to social enterprises namely cooperative societies in Malaysia is still scarce. Hence, this study intends to investigate the association between audit committee attributes namely audit committee expertise and experience, audit committee meeting frequency and audit committee size to the timeliness reporting compliance among Malaysian cooperative societies. Using qualitative research methods, 158 usable questionnaires from 59 cooperative societies were successfully gathered and analysed using SmartPLS 3 Version 3.2.8. The results obtained provided support to the notion that there is a significant positive relationship between the frequency of meetings on the timeliness reporting compliance and a significant positive relationship between audit committee size on the timeliness reporting compliance. However, the notion expecting a significant positive relationship between the expertise of the audit committee on the timeliness reporting compliance proved to be insignificant. Conclusively, the study provides theoretical and practical support to both literature and practitioners on the importance of having optimum audit committee size and high frequency of meeting in ensuring the timeliness compliance of financial reporting of cooperative societies.
16
Latifah, Korinatul, and Marsono Marsono. "PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP INTERNET FINANCIAL REPORTING." JURNAL AKUNTANSI DAN AUDITING 17, no. 2 (June 6, 2022): 67–89. http://dx.doi.org/10.14710/jaa.17.2.67-89.
Повний текст джерелаАнотація:
This study aims to examine the effect of the effectiveness of the audit committee on Internet Financial Reporting (IFR). Variables used in the equation are size of audit committee, independent audit committee, audit committee financial expertise, and audit committee meeting frequency as independent variables, as well IFR as the dependent variable. The population used in this study were manufacturing companies in 2018-2019 with a total sample of 216 samples. Sampling is based on purposive sampling method with certain criteria. Panel data regression analysis with the GLS approach is the analytical method used in the study. The results showed that the size, independence, and financial expertise of the audit committee do not influence IFR. So that these three variables are not effective in increasing the IFR score. Meanwhile, the frequency of audit committee meetings has a positive and significant effect on IFR, and indicates that the frequency of meetings is an important characteristic in assessing the effectiveness of the audit committee on IFR.
17
Cinthya, Cut Nessa, and Mirna Indriani. "ARUS KAS, KOMITE AUDIT DAN MANAJEMEN LABA STUDI KAUSALITAS PADA PERUSAHAAN MANUFAKTUR INDONESIA." Jurnal Dinamika Akuntansi dan Bisnis 2, no. 2 (June 21, 2016): 167–83. http://dx.doi.org/10.24815/jdab.v2i2.4216.
Повний текст джерелаАнотація:
AbstractThis study aims to examine the influence of free cash flow, audit committees for earning managemen by using discretionary accruals as a proxy of earning management. The samples of this research were the manufacturing firms listed in BEI (Indonesia Stock Exchange) between 2010 and 2014. The samples wereselectedby using purposive sampling on 52 companies with 260 observations. The Data were collected from annual report and data analyzed by multiple regression analysis.The results of this study shows that free cash flow has negative influence for earnings management, size of audit committee has no influence for earnings management, and the number of audit committee meetings has negative influence for earnings management. Keywords: Free Cash Flow, Size of Audit Committee, Number of Audit Committee Meeting, Earnings Management.
18
Damien Iung Yau Lee and Lian Kee Phua. "Does Audit Committee Moderate the Relationship Between Auditor Independence and Earnings Management During Initial Implementation of MFRS in Malaysia?" International Journal of Business and Society 23, no. 2 (August 8, 2022): 751–72. http://dx.doi.org/10.33736/ijbs.4836.2022.
Повний текст джерелаАнотація:
This paper presents an evaluation of auditor independence concerns against the backdrop of current Malaysian corporate financial scandals by examining the relationship between auditor independence and earnings management, and the role of audit committees in overseeing auditor independence. The study used 1,035 firm-year data in the main market of Bursa Malaysia from 2012 to 2014 and employed multivariate regression analyses. The results revealed that when non-audit fees and total fees were higher, it could reduce the auditor’s independence as higher fees can create economic dependency on his clients. This study found that audit committee size and the frequency of meetings were positively related to earnings management. When testing the audit committee moderation on auditor independence, the study found that audit committee size and its frequency of meetings weaken the positive relationships between lower auditor independence and earnings management. These findings help regulators and professional bodies think about the impact of audit and NAS fees on auditor independence and the audit committee's oversight responsibility. To assess auditor independence, companies should form a fully independent audit committee in accordance with the Malaysian Code on Corporate Governance 2021 (Securities Commission of Malaysia, 2021).
19
Mandala Putra, Gunawan Hutomo, Azwir Nasir, and Novita Indrawati. "The Effect of the Effectiveness of the Audit Committee toward the Quality of Financial Reports." INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS 5, no. 2 (December 20, 2020): 15. http://dx.doi.org/10.31258/ijeba.5.2.15-24.
Повний текст джерелаАнотація:
This study aimed to analyze the effect of the effectiveness of the audit committee in terms of expertise, charter, total of audit committees, total of audit committee meetings which are expected to have an influence on the quality of financial reports. This research was conducted through quantitative methods using secondary data. Secondary data consisted of data on the date of issuance of the company's financial reports on the IDX website and annual reports of companies that had been listed on the IDX in 2018. The research population was all manufacturing companies listed on the IDX. The sample selection procedure used purposive sampling method with a total sample size of 96 companies and the analysis technique used was multiple regression. The results proved that the expertise of the audit committee, the audit committee charter, the total of audit committees and the audit committee meetings had a significant effect on the quality of financial reports.
20
Ni Made Dwi Ratnadi, I. Nyoman Wijana Asmara Putra,. "Institutional Ownership, Characteristics of the Audit Committee and Information Power Earnings." Jurnal Akuntansi 22, no. 3 (November 7, 2018): 405. http://dx.doi.org/10.24912/ja.v22i3.396.
Повний текст джерелаАнотація:
The objective of this research to test the effect of institusional ownership and committee audit characteristic on the informativeness of earnings. Especially this research to test the non-banking institusional ownership, banking institusional ownership, independent commissioner as the member of audit committee, competence a member audit commitee in accounting and financial, and frequency of meeting held by audit committee. The data is taken from secondary sourced from the Indonesian Stock Exchange. Data were analyzed using multiple regression. The result indicates that, the non-banking institutional ownership, and shareholding by banks positive effect on the informativeness of earnings. Competence audit committee members in the fields of accounting and finance, and frequency of meetings held positive effect on informativeness of earnings. However, the proportion of independent directors on the audit committee does not affect to the earnings informativeness.
21
Putri, Mutiara Islamy, and Tumirin Tumirin. "Pengaruh Opini Audit, Fee, Kesulitan Keuangan, dan Efektivitas Komite Terhadap Audit Delay." Journal of Culture Accounting and Auditing 1, no. 2 (December 15, 2022): 72. http://dx.doi.org/10.30587/jcaa.v1i2.4294.
Повний текст джерелаАнотація:
This study aims to determine the effect of audit opinion, fees, financial difficulties, the size of the committee's expertise, and committee meetings on audit delay. The population of this study is all companies listed on the Indonesia Stock Exchange in 2020. The total sample of this study is 40 companies. Data analysis was carried out with classical assumptions and hypothesis testing using multiple linear regression with SPSS version 23. The results showed audit opinion, audit fees, committee expertise, audit committee size had a positive effect on audit delay. Meanwhile, financial difficulties, and audit committee meetings have no effect on audit delay. The effect of the independent variable to describe the audit delay variable is 33.4% while the other 66.6% is explained by other variables outside the study.
22
Hasibuan, David H. M., and Meiliani Auliya. "The Effects of Characteristics of the Board of Commissioners and Audit Committee on the Level of Risk Disclosure in Financial Sector Service Companies in the Banking Sector Listed on the Indonesia Stock Exchange in the Period 2015-2017." Riset 1, no. 2 (September 28, 2019): 079–89. http://dx.doi.org/10.35212/riset.v1i2.22.
Повний текст джерелаАнотація:
The aim of this study is to examine the effects of the board of commissioners and audit committee characteristics such as the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee and frequency of audit committee meetings on the level of risk disclosures. The results show that the frequency of board meetings, the proportion of independent audit committee and frequency of audit committee meetings significantly affect the level of risk disclosures, while the proportion of independent commissioners, the board of commissioner size, and audit committee size do not significantly affect the level of risk disclosures. The results show that the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee and frequency of audit committee meetings simultaneously have significant effects on the level of risk disclosures. The results of the study provide investors the information regarding the risk that companies could have, and they are also useful as a basis for making decisions
23
Fany and Yie Ke Feliana. "Efektivitas Komite Audit Dan Kualitas Audit Terhadap Earnings Management Pada Perusahaan Terdaftar Di BEI." Jurnal Akuntansi Maranatha 11, no. 1 (May 7, 2019): 115–26. http://dx.doi.org/10.28932/jam.v11i1.1545.
Повний текст джерелаАнотація:
This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression. In addition, this study uses 496 samples of non-financial sector business entities listed on the Indonesia Stock Exchange period 2014-2015. Practice Earning management will be proxied with discretionary accrual. The audit committee will be proxied with the number of audit committees, independent audit committees, audit committee expertise, and frequency of meetings of the audit committee. At audit quality will be proxied with auditor's reputation, industry specialist auditor, and audit tenure.
The results show that audit committees and auditor reputation have an affective role in decreasing earning management. The audit committee and industry specialization auditors have no effect on earning management. Similarly, the audit committee and long audit period also no effect on earning management. On the audit committee, audit tenure, and industry specialist auditors have no effect on earning management. However, the auditor’s reputation has a negative effect on earning management.
Keywords: Audit Committee, Audit Quality, Earning Management.
24
Raghunandan, K., Dasaratha V. Rama, and William J. Read. "Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing." Accounting Horizons 15, no. 2 (June 1, 2001): 105–18. http://dx.doi.org/10.2308/acch.2001.15.2.105.
Повний текст джерелаАнотація:
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.
25
Qeshta, Dr Mohammed Helmy. "Audit Committee Characteristics and Firm Performance: Evidence from the Insurance Sector in Bahrain." Revista Gestão Inovação e Tecnologias 11, no. 2 (June 5, 2021): 1666–80. http://dx.doi.org/10.47059/revistageintec.v11i2.1789.
Повний текст джерелаАнотація:
This study examines the impact of the Audit Committee's characteristics on the performance of the five insurance companies listed on the Bahrain Burse over the period from 2012 to 2019. This study uses four board characteristics indicators; the size of the audit committee, independence of the audit committee, frequency of meetings of the audit committee, and expertise of the audit committee. Besides, this study takes into account two control variables, such as company size and firm age. Three-panel models used with a different dependent variable for each one were used in this study. The results of the study showed a statistically significant negative relationship between meetings of the audit committee and performance. The size of the audit committee, the independence of the audit committee and the experience of the audit committee have no significant association with the performance of the insurance companies listed on the Bahrain Stock Exchange. Alternatively, other AC features, different from those examined in this work, can be examined in future studies, such as the financial experience of its chair, the tenure of the committee and family ownership.
26
Fakri, Ihsanul, and Salma Taqwa. "Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag." JURNAL EKSPLORASI AKUNTANSI 1, no. 3 (August 13, 2019): 994–1011. http://dx.doi.org/10.24036/jea.v1i3.123.
Повний текст джерелаАнотація:
This study aims to examine the effect of audit committee independence, audit committee expertise, frequency of audit committee meetings, and the size of the audit committee on audit report lag. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The research sample was determined using the purposive sampling method with a total sample of 87 companies. The data used is secondary data from the company's annual report. The analytical method used is multiple linear regression analysis. The results showed that the size of the audit committee had a negative effect on audit report lag, while the independence of the audit committee, audit committee expertise, and frequency of audit committee meetings did not affect on audit report lag.
27
Ruchiatna, Gading, Pratana Puspa Midiastuty, and Eddy Suranta. "Pengaruh karakteristik komite audit terhadap fraudulent financial reporting." Jurnal Akuntansi, Keuangan, dan Manajemen 1, no. 4 (August 18, 2020): 255–64. http://dx.doi.org/10.35912/jakman.v1i4.52.
Повний текст джерелаАнотація:
Purpose : This study aimed to prove whether audit committees were proxied financial expertise and meetings related to fraudulent financial reporting. Research methodology: This type of research was quantitative descriptive with an evaluation model of Beneish M-Score and Altman Z-Score in predicting fraudulent financial reporting. The sample in this study was non-financial companies listed on the Stock Exchange with an observation period of 2010-2018. The technique of taking samples with purposive sampling obtained the number of observations 551. Data processing was done via SPSS through logistic regression. Results : The results of the study showed that the characteristic of the audit committee that influence the fraudulent financial reporting is financial expertise possessed by the members of the audit committee, while the number of audit committee meetings has no effect on the fraudulent financial reporting. Limitation: This study only used a sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018 and met the criteria. The dependent variable fraudulent financial reporting measured through the Beneish M-Score and Altman Z-Score models. The independent variable was financial and or accounting expertise from the members of the audit committee and the Audit Committee Meeting. Contribution: Investors can consider this research in making decisions to be more careful in investing, as well as a reference for further research. The results of this study are expected to provide an overview and understanding of the role of the audit committee in suppressing fraudulent financial reporting using the Beneish M-Score and Altman Z-Score. Keywords: Fraudulent financial reporting, Audit committee characteristics, Leverage
28
Carcello, Joseph V., Dana R. Hermanson, and Terry L. Neal. "Disclosures in Audit Committee Charters and Reports." Accounting Horizons 16, no. 4 (December 1, 2002): 291–304. http://dx.doi.org/10.2308/acch.2002.16.4.291.
Повний текст джерелаАнотація:
In response to recent criticisms of audit committee performance, new SEC and stock exchange rules require companies to prepare an audit committee charter and to publish the charter in their proxy statement at least once every three years. Audit committees also must disclose how they discharged their responsibilities during the year. We study the disclosures in audit committee charters and reports by examining a random sample of 150 proxy statements filed in Spring 2001. The primary purposes of this analysis are to understand audit committee activities and to identify possible areas for further audit committee reform. We find that what audit committees say they are doing in their reports differs from what their charters say the committee should be doing. There is a generally high level of compliance with mandated audit committee disclosures, such as disclosures related to reviewing and discussing the financial statements with management. However, voluntary disclosure of audit committee activities was more common for depository institutions, larger companies, NYSE-listed companies, and companies with more independent audit committees. These results indicate either more active audit committees in such companies, or a greater commitment to audit committee disclosure in such companies. In addition, some of the disclosure levels suggest the need for additional reforms regarding audit committee oversight of interim reports, number of audit committee meetings, and audit committee oversight of internal audit. We also suggest directions for future research.
29
Istanti, Sri Layla Wahyu, Anis Chariri, and Agung Juliarto. "The role of intellectual capital as a mediation of relationship between audit committee and real earnings management." Accounting 7, no. 7 (2021): 1799–804. http://dx.doi.org/10.5267/j.ac.2021.4.008.
Повний текст джерелаАнотація:
This study aims to examine the role of human capital, which is part of intellectual capital, as a mediator in the relationship between audit committee expertise and the number of audit committee meetings with real earnings management. This research is a quantitative study. The data source used is data from manufacturing companies in Indonesia. The sample selection technique used purposive sampling. The analysis technique uses path analysis. The results showed that the expertise of the audit committee had a significant effect on human capital, while the number of audit meetings had no effect on human capital. The results of this study also state that audit committee expertise, number of audit committee meetings and human capital performance have no effect on real earnings management actions. Furthermore, there is empirical evidence that shows that human capital has a mediating effect on the relationship between audit committee expertise and the number of audit committee meetings with real earnings management. The role of human capital in the relationship between the expertise of the audit committee and the number of audit committee meetings becomes originality, so it is the main contribution of research. The limitation of this research is that it only uses human capital as a mediating variable.
30
Dwi Putra, Rega, and Vanica Serly. "Pengaruh Karakteristik Komite Audit Dan Ukuran Perusahaan Terhadap Financial Distress." JURNAL EKSPLORASI AKUNTANSI 2, no. 3 (November 5, 2020): 3160–78. http://dx.doi.org/10.24036/jea.v2i3.275.
Повний текст джерелаАнотація:
The purpose of this study was to analyze the effect of audit committee size, audit committee independence, audit committee meeting frequency, audit committee competence and company size on financial distress. The data in this study are annual reports of BUMN companies in Indonesia registered at the Ministry of BUMN in 2014-2018. The sampling method using purposive sampling method obtained by a sample of 180 companies. Testing the hypothesis in this study using multiple linear regression analysis. The results of his research are the independence of the audit committee, the frequency of audit committee meetings, and the competence of the audit committee has no effect on financial distress. Meanwhile, the size of the audit committee and the size of the company affect financial distress
31
Furwanti, Reni, Slamet Haryono, and Dini Maulana Lestari. "Good Corporate Governance: Does The Timeliness of Financial Reporting Has an Effect to The Investors’ Reaction?" Jurnal Bisnis dan Kewirausahaan 17, no. 1 (April 6, 2021): 11–23. http://dx.doi.org/10.31940/jbk.v17i1.2320.
Повний текст джерелаАнотація:
This research aims to find out the influence of independent committee boards, audit committee repats, foreign ownership, and audit quality on the timeliness of financial reporting and their impact on investors' reactions both directly and indirectly. This research uses a quantitative method with population and sample of companies registered in Jakarta Islamic Index (JII). Data will be processed using path analysis using IMB SPSS Statistic 22 software. Based on the results of this research, it is known that directly, independent commissioner variables and audit quality have a positive effect on investor reactions, while foreign ownership variables and audit committee meetings have a negative effect on investors’ reactions. While the indirect influence can be known that only audit committee meetings, foreign ownership, and audit quality can have a significant impact on investors' reactions through the timeliness of disclosure of financial statements as intervening variables. The implication of this research is to prove that the existence of corporate governance in terms of determining the intensity of audit committee meetings, foreign ownership, and determination of KAP selection in improving the quality of audits can make the company more efficient and timely in disclosing its financial statements in order make positive reactions from investors that indicates good news for the company.
32
Hasnan, Suhaily, Nur Syafiqah Mohamad Eskandar, Alfiatul Rohmah Mohamed Hussain, Ahmed Abdullah Saad Al-Dhubaibi, Mohd Ezrien Mohamad Kamal, and Rohmawati Kusumaningtias. "Audit committee characteristics and financial restatement incidence in the emerging market." Corporate and Business Strategy Review 3, no. 2 (2022): 20–33. http://dx.doi.org/10.22495/cbsrv3i2art2.
Повний текст джерелаАнотація:
This paper discusses issues concerning audit committee characteristics that lead to the occurrence of financial restatements in Malaysian public listed companies (PLCs). The audit committee characteristics were measured using size, independence, frequency of meetings, audit tenure, gender, expertise, age, ethnicity, legal qualifications, and political connections. The data in this study were extracted from the annual reports of 100 firms that had restated their financial statement between 2006 and 2015, and a total of 200 non-restatement firms were matched and observed as control firms. Using univariate and multivariate statistical analysis, the results evince that there is a significant association between audit committee size and frequency of meetings as well as ethnicity and political connections of the audit committee members and the occurrence of financial restatements in Malaysian PLCs. However, the remaining audit committee characteristics show insignificant association with the occurrence of financial restatements. Consistent with Wan Mohammad, Wasiuzzaman, and Nik Salleh (2016), the results show that larger and more rigorous audit committees can strengthen the monitoring role and consequently reduce the occurrence of financial restatements. In addition, the results evince that Malay members in the audit committee have widespread political connections, which negatively affect the decisions by the audit committee, thereby increasing the occurrence of financial restatements.
33
Balasundaram, Nimalathasan. "Audit Committee Characteristics and their Impact on Intellectual Capital Disclosure: A Study of Listed Manufacturing Companies in Sri Lanka." Asia-Pacific Management Accounting Journal 14, no. 1 (April 30, 2019): 135–49. http://dx.doi.org/10.24191/apmaj.v14i1-07.
Повний текст джерелаАнотація:
In the today’s knowledge based economy, intellectual capital (IC) is considered as a strategic asset which determines the value of the company. Different practices of disclosing IC information in annual reports that do not show the real financial position of a company, is a main problem in Sri Lankan companies. The objective of this study was to find out the impact of audit committee characteristics on Intellectual Capital Disclosure (ICD) of listed companies on the Colombo Stock Exchange (CSE) for a period of five- years from 2012/2013 to 2017/2018. The ICD index comprised of 30 items in terms of Relational Capital Disclosure (RCD), Structural Capital Disclosure (SCD) and Human Capital Disclosure (HCD). The data was analyzed using correlations and regression analysis. Most of the Sri Lankan Listed companies disclosed ICD in text, sentences, pictures, tables and graphs in line with the Global Reporting Initiative (GRI) guidelines in their annual reports. ICD was measured by a disclosure index score. The independent variables comprised various forms of audit committee characteristics: audit committee size, frequency of audit committee meetings and audit committee independence. The study confirms that the size of the audit committee and audit committee meetings are important attributes to explain ICD in Sri Lanka. However, the study found a negative significant relationship between ICD and audit committee independence. Keywords: audit committee independence, audit committee meeting, audit committee size, intellectual capital disclosure
34
Anita, Anita, and Nurkhalifa Fajriya. "Kinerja Perusahaan: Pengaruh Karakteristik Dewan dan Struktur Kepemilikan." Global Financial Accounting Journal 4, no. 1 (April 30, 2020): 80. http://dx.doi.org/10.37253/gfa.v4i1.756.
Повний текст джерелаАнотація:
The purpose of this observation was to empirically examine the effect of ownership structure and board characteristics on company performance. This observation used independent variables namely ownership concentration, state ownership, institutional ownership, managerial ownership, the board size, independent director, independent audit committee, audit committee meeting, and financial expert with the dependent variable as company performance.
This observation used sample of 416 companies that are appropriate with the specified characteristics and are listed on the 2014-2018 Indonesia Stock Exchange. This observation analysis data used SPSS and Eviews version 10 programs.
From the results of observations produced, the concentration of ownership, independent director, and independent audit committees have significant impact on company performance. While other variables such as state ownership, institutional ownership, managerial ownership, board size, audit committee meetings, and financial expert do not have impact that can affect company performance.
35
Lee, Sangno. "자발적인 감사위원회 도입: 경영자 헤게모니 관점". Korean Accounting Information Association 22, № 3 (30 вересня 2022): 27–46. http://dx.doi.org/10.29189/kaiajfai.22.3.2.
Повний текст джерелаАнотація:
[Purpose]The purpose of this study is to investigate whether firms establish an audit committee to appoint favorable auditors instead of a full－time auditor or an auditor required by law. Under Korea Commercial Code, the voting rights of majority shareholders are effective up to 3% including specially related persons for inside members of an audit commit but not for outside members of an audit committee. [Methodology]Based on the managerial hegemony theory that perceives audit committee as one of managerial tools to achieve strategic objectives, all non－financial firms from 2012 to 2018 are selected with audit committee, agenda at the shareholders meetings, and total assets. [Findings]I find that firms are more likely to adopt audit committee instead of an full－time auditor or an auditor. I also find that firms whose total assets are slightly below two trillion won increase their total assets, and thereby make an audit committee for granted and avoid the criticism of investors. [Implications]My results suggests that outside members as well as inside members of an audit committee should be elected with grand 3% rule at the time of elections of directors of the shareholder meeting. Also, my results suggests that managerial hegemony theory along with agency theory helps to understand the opportunistic behavior of managers.
36
Rifai, Mohamad, and Sylvia Veronica Siregar. "The effect of audit committee characteristics on forward-looking disclosure." Journal of Financial Reporting and Accounting 19, no. 5 (October 4, 2021): 689–706. http://dx.doi.org/10.1108/jfra-05-2019-0063.
Повний текст джерелаАнотація:
Purpose This study aims to examine the effect of the audit committee characteristics on forward-looking disclosure. Design/methodology/approach The characteristics of audit committee that examined are audit committee expertise, audit committee meeting frequency and audit committee size. To measure the extent of forward-looking disclosure, this study did content analysis using a checklist of 22 forward-looking items. The samples of this research are 285 non-financial firms listed on the Indonesia Stock Exchange in the year 2015. Ordinary least square regression is used for hypotheses testing. Findings The results of this study show that the audit committee accounting expertise, audit committee financial expertise, the frequency of audit committee meetings and the size of the audit committee have a significant positive effect on the forward-looking disclosure. Originality/value To the best of the authors’ knowledge, this is the first study examining the audit committee characteristics on forward-looking disclosure in the context of Indonesia, one of the emerging markets.
37
Febrian, Yudha. "ANALISIS FAKTOR-FAKTOR PENGUNGKAPAN INTELLECTUAL CAPITAL (PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI TAHUN 2011-2017)." Jurnal Riset Akuntansi Tirtayasa 4, no. 2 (October 10, 2019): 145–63. http://dx.doi.org/10.48181/jratirtayasa.v4i2.5753.
Повний текст джерелаАнотація:
The research of this thesis is entitled analysis of determinants of intellectual capital disclosure in Pharmaceutical Companies listed on the Indonesia Stock Exchange in 2011-2017. The purpose of this study was to determine the effect of the audit committee size, the independence of the audit committee, the number of financial experts in the audit committee, the number of audit committee meetings, the size of the board of commissioners, the independence of the board of commissioners, the number of board of commissioner meetings and institutional ownership of disclosure of pharmaceutical companies' intellectual capital. The research population is pharmaceutical companies listed on the Stock Exchange for the period 2011-2017. The research sample consisted of 11 pharmaceutical companies with 7 years of observation. Sample data are 77 financial report data. The research method uses quantitative methods. The research design consisted of descriptive design and causal design. Data analysis using Multiple Linear Regression Analysis using SPSS Version 20. statistical program. Based on the results of data processing, it is known that the Adjusted R Square value is 0.462. This shows that variations in the Intellectual Capital Disclosure variable can be explained by 46.2% by Audit Committee Size variables, Audit Committee Independence, Number of Audit Committee Financial Experts, Number of Audit Committee Meetings, Board of Commissioners Size, Board of Commissioners Independence, Number of Board of Commissioners Meetings , Institutional ownership and company size as control variables while the remainder is explained by other variables not examined. The results of testing the hypothesis, it is known that the size of the audit committee, the independence of the audit committee, the number of audit committee financial experts, the size of the board of commissioners and the independence of the board of commissioners have a positive effect on disclosure of intellectual capital Audit committee meetings have no effect on disclosure of intellectual capital.
38
Faradea, Angelina Putri, and Suwarno Suwarno. "Pengaruh Karakteristik Dewan Direksi, Karakteristik Komite Audit, dan Manajemen Risiko Terhadap Kinerja Perusahaan." Journal of Culture Accounting and Auditing 1, no. 2 (December 2, 2022): 1. http://dx.doi.org/10.30587/jcaa.v1i2.4341.
Повний текст джерелаАнотація:
This study aims to examine the effect of the characteristics of the board of directors, the characteristics of the audit committee, and risk management on firm performance. The dependent variable in this study is the firm performance as measured using Tobin's Q. The independent variables in this study are CEO tenure, CEO duality, size of the board of directors, frequency of board of directors meetings, independent board of directors, gender diversity of the board of directors, size of audit committee, frequency of audit committee meetings, independent audit committee, and risk management. The control variables in this study are firm size, leverage, and profitability. The population in this study consists of mining sector companies listed on the IDX. Samples were taken for the years 2017-2021 and collected by purposive sampling method. The total sample of this research is 11 companies. The test was carried out using a partial least square (PLS) approach using WarpPLS 8.0 software. The results of the analysis show that the CEO tenure and the frequency of board of directors meetings have a negative and significant effect on firm performance. The audit committee size and audit committee meeting frequency variables have a positive and significant impact on firm performance. Meanwhile, the CEO duality, the size of the board of directors, the independent board of directors, the gender diversity of the board of directors, the independent audit committee, and risk management have no effect on the firm performance.
39
Mawardi, Wisnu, Harjum Muharam, and Mulyo Haryanto. "The Role of Audit Committee Characteristics and I.C. Performance on I.C. Disclosure: Evidence from the Indonesian Banking Sector." Economies 11, no. 1 (December 22, 2022): 7. http://dx.doi.org/10.3390/economies11010007.
Повний текст джерелаАнотація:
This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of audit committee meetings, and the financial expertise of the audit committee. The population in this study is a financial services company listed on the Indonesia Stock Exchange in 2019–2021 and collected a sample of 91 companies using the purposive sampling technique. The analysis method used in this research is multiple linear regression using the software SPSS 20. The test result of this study shows that an audit committee or several audit committees positively affect intellectual capital disclosure. However, at the same time, the financial expertise of the audit committee and intellectual capital performance does not affect intellectual capital disclosure.
40
Ghosh, T. P. "Impact of IFRS Convergence in India: An Evidence from First-Time Adoption of Indian Accounting Standards." Accounting and Finance Research 8, no. 1 (February 2, 2009): 157. http://dx.doi.org/10.5430/afr.v8n1p157.
Повний текст джерелаАнотація:
The aim of this paper is to examine the impact of legal creation of audit committees on financial firm performance. Precisely, we examine the impact of the establishment of audit committee, following the enactment of Ordinance No. 2008-1278, on financial firm market performance. Moreover, we investigate whether the audit committee characteristics such as independence of the members of the audit committees, the size; the accounting and financial expertise of the committee members as well as the frequency of audit committee meetings determine financial performance.We choose two measures for performance namely ROE and ROA. We conduct a panel study for a sample of 100 French companies listed on the Paris Stock Exchange from 2007 to 2015.The results show that the appearance of a legal text pushes the establishment of the committee but has no significant effect on the company's performance. This can be explained by the strong voluntary adoption of the audit committee following the publication of the Viénot Reports (Saada, 1998).
41
Bouaine, Wided, and Yosr Hrichi. "Impact of Audit Committee Adoption and its Characteristics on Financial Performance: Evidence from 100 French Companies." Accounting and Finance Research 8, no. 1 (January 8, 2019): 92. http://dx.doi.org/10.5430/afr.v8n1p92.
Повний текст джерелаАнотація:
The aim of this paper is to examine the impact of legal creation of audit committees on financial firm performance. Precisely, we examine the impact of the establishment of audit committee, following the enactment of Ordinance No. 2008-1278, on financial firm market performance. Moreover, we investigate whether the audit committee characteristics such as independence of the members of the audit committees, the size; the accounting and financial expertise of the committee members as well as the frequency of audit committee meetings determine financial performance.We choose two measures for performance namely ROE and ROA. We conduct a panel study for a sample of 100 French companies listed on the Paris Stock Exchange from 2007 to 2015.The results show that the appearance of a legal text pushes the establishment of the committee but has no significant effect on the company's performance. This can be explained by the strong voluntary adoption of the audit committee following the publication of the Viénot Reports (Saada, 1998).
42
Arinta, Yusvita Nena, and M. Fatkhan Ashari. "Improving Integrated Reporting Quality Through Islamic Corporate Governance." Jurnal Ilmiah Manajemen dan Bisnis 8, no. 1 (March 31, 2022): 96. http://dx.doi.org/10.22441/jimb.v8i1.14047.
Повний текст джерелаАнотація:
Innovative and adaptive to face new business challenges by making the process of creating added value for the company. Integrated Reporting is a reflection of the efficiency and effectiveness of various types of corporate capital. The main focus of the implementation of integrated reporting is on transparency and optimizing stakeholder interests, namely in the field of corporate governance. This study aims to examine the effect of the implementation of the Islamic corporate governance mechanism on integrated reporting. The sampling in this study was purposive sampling with the results of 12 Islamic banks. Hypothesis testing using multiple regression analysis. The result of hypothesis testing is the characteristics of independent commissioners consisting of the number and frequency of audit committee meetings have a positive and significant effect on improving the quality of integrated reporting. characteristics of the audit committee consisting of the number of audit committees, audit committee education, and the frequency of audit committee meetings have a significant effect on increasing integrated reporting quality. sharia supervisory board consisting of the number, education and frequency of sharia supervisory board meetings have an effect on increasing integrated reporting quality, except for the variable number of sharia supervisory boards
43
Vadasi, Christina, Michalis Bekiaris, and Andreas G. Koutoupis. "The impact of audit committee characteristics on internal audit professionalization: empirical evidence from Greece." Accounting Research Journal 34, no. 5 (June 2, 2021): 447–70. http://dx.doi.org/10.1108/arj-05-2020-0091.
Повний текст джерелаАнотація:
Purpose This paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization. Design/methodology/approach The investigation of the research question was based on 45 usable responses that were received from a survey of chief audit executives from firms listed on the Athens Stock Exchange and combined with publicly available information from annual reports. Findings The results indicate that audit committee characteristics (independence, diligence through frequent meetings and interaction with internal audit through valuation) influence internal audit professionalization. In addition, they demonstrate that internal audit professionalization is also influenced by CEO duality and firm’s external auditor. Practical implications The findings of this study have implications for audit committees wishing to improve their overall effectiveness, by identifying areas with substantial impact on internal audit quality. Moreover, regulators of corporate governance bodies can also benefit from the results to strengthen audit committee’s efficiency regarding internal audit function oversight. Originality/value The results add to the literature on the discussion of internal audit professionalization and complement the work of other researchers in the field of audit committee’s impact on internal audit quality/effectiveness. This study attempts to fill a gap in the literature on the effect of audit committee characteristics on internal audit professionalization, an element introduced from an institutional theory perspective.
44
Singhvi, Ankita, and Nancy Chun Feng. "Audit committee effectiveness characteristics and auditor switches involving industry specialists." Corporate Ownership and Control 18, no. 3 (2021): 57–65. http://dx.doi.org/10.22495/cocv18i3art5.
Повний текст джерелаАнотація:
The aim of this study is to investigate the association between audit committee effectiveness characteristics and auditor switches to or from an industry specialist audit firm. This study uses data on auditor changes from Audit Analytics, financial data from North American Compustat, and hand-collected data including audit committee characteristics (such as audit committee chair tenure, the proportion of auditing experts on the audit committee, etc.), the number of audit committee meetings and stock ownership from proxy statements between 2005 and 2011. The results reveal that firms with audit committees that have a large proportion of auditing experts are more likely to choose an industry specialist auditor when the firm switches its auditor. Furthermore, the results also show that the longer the tenure of the audit committee chair is, the more likely that the firm switches from a non-specialist to a specialist auditor. This study adds to the literature by exploring the association between audit committee effectiveness characteristics and auditor switches involving industry specialists. The findings inform regulators regarding the impact that audit committee effectiveness characteristics have on auditor switches involving specialists
45
Alfiyasahra, Nazila, and Auliffi Ermian Challen. "Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba." Jurnal Akuntansi Indonesia 9, no. 1 (June 9, 2020): 37. http://dx.doi.org/10.30659/jai.9.1.37-51.
Повний текст джерелаАнотація:
This study aims to determine the effect of the quality of the audit committee and the size of the public accounting firm on earnings management. The audit committee uses the proxy size of the audit committee, the number of audit committee meetings, the independent audit committee and the expertise of the audit committee. This study uses secondary data, namely companies in the category of basic industrial and chemical manufacturing sectors listed on the Indonesia Stock Exchange (IDX). The sample used 16 companies with the period 2015-2017 through a purposive sampling method. The analytical method used is multiple regression. Based on the results of the study concluded that the independent audit committee has a positive effect on earnings management, but the size of the audit committee, the number of audit committee meetings, the expertise of the audit committee, and the size of the public accounting firm have no influence on earnings management.
46
Sari, Mayang, and Husaini Husaini. "KARAKTERISTIK KOMITE AUDIT, STRUKTUR KEPEMILIKAN DAN FINANCIAL DISTRESS." JURNAL FAIRNESS 6, no. 1 (March 26, 2021): 59–70. http://dx.doi.org/10.33369/fairness.v6i1.15119.
Повний текст джерелаАнотація:
This study aims to determine the effect of audit committee characteristics and ownership structure on financial distress. Audit committee characteristics used in this study is the independence of the audit committee, audit committee expertise, audit committee size and the frequency of audit committee meetings while the ownership structure used this study is institutional ownership and managerial ownership.The population of non-financial companies listed on the Indonesia Stock Exchange in 2010-2011. Based on purposive , there are 364 samples consist of 294 financially distressed firms and 70 financially distressed firms. Criteria of financial distress in this study viewed from a negative net profit two years in a row. While non-financial criteria of distress seen positive net profit two years in a row and for more than one year of dividend payments . Data analysis using logistic regression with SPPS 16 .The analysis showed that the expertise of the audit committee and audit committee meeting frequency is significantly negative effect on financial distress.
47
Umar, Abbas, and Shehu Usman Hassan. "INSTITUTIONAL SHAREHOLDING A MODERATOR TO AUDIT COMMITTEE CHARACTERISTICS AND EARNINGS MANAGEMENT OF LISTED CONGLOMERATE FIRMS IN NIGERIA." Scholedge International Journal of Business Policy & Governance ISSN 2394-3351 4, no. 10 (February 28, 2018): 98. http://dx.doi.org/10.19085/journal.sijbpg041001.
Повний текст джерелаАнотація:
The relevance of audit committee characteristics in constraining managerial opportunistic tendencies has been explored by various researchers; the confrontational view in terms of the direction of their relationship has paint a vague picture which begs the introduction of other monitoring mechanism that may give a clear cut picture on direction of this relationship. This study uses two-stage least squares model and examines the impact of audit committee characteristics, institutional shareholding on discretionary accruals of listed conglomerate firms in Nigeria. Secondary data were extracted from the annual reports of 6 most active listed firms on the Nigerian Stock Exchange for the period 2006 to 2015. After running the OLS regression, a robustness test was conducted for validity of statistical inferences. A multiple regression was employed using HACC Model. The study documents that audit committee characteristic and institutional shareholding has significant impact on earnings management of the firms, specifically, audit committee size, audit committee financial expertise and institutional shareholding are inversely related with earnings management, while audit committee independence is positively and significantly related with earnings management, but there is no such impact of audit committee meetings. Furthermore, institutional shareholding and audit committee size are inversely related with earnings management; audit committee independence and institutional shareholding are positively, strongly and significantly constraining earnings management, while audit committee financial expertise with committees’ meetings and institutional shareholding reveals no impact on earnings management. In line with the findings, the study recommended that regulatory bodies like CAMA, SEC, and NSE should ensure that listed conglomerate firms in Nigeria strictly adhere with code of best practice so that the interest of various stakeholder’s would be fully protected.
48
Dlamini, Zandile Virtue, Emmanuel Mutambara, and 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, no. 3 (2017): 52–58. http://dx.doi.org/10.22495/cbv13i3art6.
Повний текст джерелаАнотація:
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.
49
Serly, Serly. "Tata Kelola Perusahaan dan Audit Report Lag pada Perusahaan Financial yang Terdaftar di Bursa Efek Indonesia." Owner 5, no. 2 (August 26, 2021): 631–43. http://dx.doi.org/10.33395/owner.v5i2.498.
Повний текст джерелаАнотація:
This research seeks to examine the factors that affect the audit report lag of financial companies during the period of 2014-2018. Several factors are selected under this study consists of audit quality, audit committee, auditor changes, board of directors, frequency of board meetings, ability of board of directors, gender of board of directors, risk management committee, company size, and loss. 86 financial companies are sampled in this study. The researcher gained the data using purposive sampling method. The findings indicate the financial company listed in Indonesian Stock Exchange need the average of 71 days to submit audit financial report after the closing date. The variable of frequency of board meetings has significant positive response for the audit report lag, while the impact of board of directors and risk management committee is negative. Meanwhile, variables of the audit quality, audit committee, auditor changes, director expertise, board gender diversity, company size, and loss did not show significant influence on audit report lag. Overall, the finding in this study provides that monitoring activities through board meeting will allow management to discuss how to improve company performance and also reduced the delay corporate disclosure information to stakeholder.
50
Wiguna, Rama Andi, and Muhammad Yusuf. "PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN." ECONBANK: Journal of Economics and Banking 1, no. 2 (November 27, 2019): 158–73. http://dx.doi.org/10.35829/econbank.v1i2.47.
Повний текст джерелаАнотація:
This research aimed to get empirical evidence about the effect of profitability and good corporate governance as proxied by the proportion of independent board commissioners, number of board commissioners meetings, proportion of audit committee, number of audit committee meetings, managerial ownersip and institutional ownership. The population of this research was companies listed on the Indonesia Stock Exchange in 2016-2017. The sample of this research was fixed by purposive sampling method so that was found 88 samples. Technique of data analysis was multiple linear regression. The result of research showed that profibility, the proportion of independent board commissioners, proporsion of audit committee, managerial ownership and institutional ownership had significant positive effect on firm value, while commissioners meetings and audit committee meetings had no effect on firm value