Gotowe bibliografie tematyczne / Audit committee

Gotowa bibliografia na temat „Audit committee”

Autor: Grafiati
Data publikacji: 4 czerwca 2021
Data aktualizacji: 20 lutego 2023

Utwórz poprawne odniesienie w stylach APA, MLA, Chicago, Harvard i wielu innych

Wybierz rodzaj źródła:

Spis treści

Zobacz listy aktualnych artykułów, książek, rozpraw, streszczeń i innych źródeł naukowych na temat „Audit committee”.

Przycisk „Dodaj do bibliografii” jest dostępny obok każdej pracy w bibliografii. Użyj go – a my automatycznie utworzymy odniesienie bibliograficzne do wybranej pracy w stylu cytowania, którego potrzebujesz: APA, MLA, Harvard, Chicago, Vancouver itp.

Możesz również pobrać pełny tekst publikacji naukowej w formacie „.pdf” i przeczytać adnotację do pracy online, jeśli odpowiednie parametry są dostępne w metadanych.

Artykuły w czasopismach na temat "Audit committee"

1

Aulia, Devira Yolla. "Impact of Audit Committee Expertise on Earnings Management and External Auditor Moderation". ATESTASI : Jurnal Ilmiah Akuntansi 4, nr 2 (9.07.2021): 190–203. http://dx.doi.org/10.33096/atestasi.v4i2.809.

Pełny tekst źródła
Streszczenie:
Audit committees and external audits have a very important role for financial reporting and the tendency of corporate managers to manipulate earnings. Frequency is a key factor in reducing conflicts of interest and opportunistic behavior from managers. This study aims to examine the effect of the audit committee's financial expertise on earnings management with external auditors as moderation. In this study, there were 1,966 company data listed on the Indonesia Stock Exchange in 2016-2019. Earnings management variables, audit committee financial expertise, and external audit were analyzed using multiple linear regression models. The results showed that the financial expertise of the audit committee had a significant positive effect on earnings management. Audit committee expertise moderated by external audit has a negative and significant effect on earnings management.
Style APA, Harvard, Vancouver, ISO itp.
2

Aulia, Devira Yolla. "Impact of Audit Committee Expertise on Earnings Management and External Auditor Moderation". Atestasi : Jurnal Ilmiah Akuntansi 4, nr 2 (30.09.2021): 200–213. http://dx.doi.org/10.57178/atestasi.v4i2.102.

Pełny tekst źródła
Streszczenie:
Audit committees and external audits have a very important role for financial reporting and the tendency of corporate managers to manipulate earnings. Frequency is a key factor in reducing conflicts of interest and opportunistic behavior from managers. This study aims to examine the effect of the audit committee's financial expertise on earnings management with external auditors as moderation. In this study, there were 1,966 company data listed on the Indonesia Stock Exchange in 2016-2019. Earnings management variables, audit committee financial expertise, and external audit were analyzed using multiple linear regression models. The results showed that the financial expertise of the audit committee had a significant positive effect on earnings management. Audit committee expertise moderated by external audit has a negative and significant effect on earnings management.
Style APA, Harvard, Vancouver, ISO itp.
3

Suwito, Chandra Setiawan Darmo, Lilik Handajani i Ni Ketut Surasni. "Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba". E-Jurnal Akuntansi 31, nr 7 (25.07.2021): 1867. http://dx.doi.org/10.24843/eja.2021.v31.i07.p20.

Pełny tekst źródła
Streszczenie:
The purpose of this study is to analyze audit quality mediating the effect of the independence auditors and audit committees on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019. This research is a causality study with a quantitative approach. The research population was 144 companies which were selected to be 68 company samples. Dependent variable is earnings quality and the independent variable are independence of the auditor and the audit commitee and intervening variable is audit quality. This study uses path analysis. The results of the study found that audit quality did not mediate the effects of auditor and audit committee independence on earnings quality. The study found that supervision carried out by independent auditors and quality audits could hinder earnings management thereby increasing earnings quality. The audit committee was formed by the company as a formality to comply with government regulations. Keywords: Earnings Quality; Audit Quality; Auditor Independence; Audit Committee.
Style APA, Harvard, Vancouver, ISO itp.
4

Setiyani, Duwi. "DETERMINASI KARAKTERISTIK KOMITE AUDIT DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS STUDI EMPIRIS PERUSAHAAN SEKTOR JASA YANG TERDAFTAR DI BEI TAHUN 2010-2012". Jurnal Akuntansi Indonesia 3, nr 1 (14.11.2016): 29. http://dx.doi.org/10.30659/jai.3.1.29-46.

Pełny tekst źródła
Streszczenie:
Financial distress is a condition where a company cannot meet or has difficulty paying off its financial obligations to its creditors. In financial case, corporate governance parties who had an effect on financial distress is the audit committee. This study investigates the impact audit committee characteristic on financial distress. The audit committee characteristics that use in this study are size of audit committee, independence of audit committee, frequency of audit commitee meeting, competence of audit committee, female audit committee, and audit committee nationality, this study use two control variable is sales growth and KAP reputation. The data being used is from annual report serices company which is listed in BEI in 2010-2012 period. Data collecting method which used in this research is metod purposive sampling. Based on the method purposive sampling, research sample total is 80 companies. Data analysis using logistic regression with SPSS 17. The result show that independence ofaudit committee, frequency of audit commitee meeting, female audit committee, and audit committee nationality has negative affect with financial distress. Size of audit committee and competence of audit committeem has not negative affect with financial distress.
Style APA, Harvard, Vancouver, ISO itp.
5

Zulfikar, Rudi. "PENGARUH KOMISARIS INDEPENDEN DAN KARAKTERISTIK KOMITE AUDIT TERHADAP INTERNET FINANCIAL REPORTING DISCLOSURE". Akuisisi: Jurnal Akuntansi 14, nr 2 (14.11.2018): 110–21. http://dx.doi.org/10.24127/akuisisi.v14i2.278.

Pełny tekst źródła
Streszczenie:
AbstractThis Study aimed to analyze the influence of the proportion of Independent Commisioner and the characteristic Audit Committee to internet financial reporting disclosure. Proportion of Independent Commissioner measured by the ratio of owned Independent Commissioner to Board of Commisioner. Characteristic of the Audit Committee is proxed by the size, AUdit Committe's meeting frequency. The Audit Committee expertise in accounting / financial and the independent parties of the Audit Committee's proportion. Internet financial reporting disclosure is measured by the disclusre items required under the Bank Indonesia Regulation No. 7/50/PBI/2005. The sample in this research were 90 companies and samples used in this study were companies listed in Bank Indonesia during the years 2011- 2014. Statistical method used multiple regression analysis. Based on the test result show that the Proportion of Independent Commissioner had no efect to Internet financial reporting disclosure. And then, Characteristic of the Audit Committee comprimised of several prixies which are size of the Audit Committe, Audit committee meeting frequency, AUdit Commimittee expertise in financial / accounting and independent parties of the Audit Committee had a positive and significant effect to the internet financial reporting disclosure. Size as control variabel had a positive and significant effect to the internet financial reporting disclosure.
Style APA, Harvard, Vancouver, ISO itp.
6

Christensen, Brant E., Thomas C. Omer, Marjorie K. Shelley i Paul A. Wong. "Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality". AUDITING: A Journal of Practice & Theory 38, nr 3 (1.10.2018): 95–119. http://dx.doi.org/10.2308/ajpt-52288.

Pełny tekst źródła
Streszczenie:
SUMMARY Researchers and practitioners have expressed the need to understand better the interactions between audit committees and auditors and how these interactions affect audits. Former partners affiliated with the external auditor and serving on the audit committee are a subset of audit committee members who can affect the audit. Consistent with social identity theory, we find that companies with an affiliated partner on their audit committee are less likely to dismiss the member's former firm than companies without the affiliation. Further, we find improved audit quality and increased effectiveness of auditor effort when affiliated partners serve on the audit committee. Finally, this quality improvement occurs contemporaneously with a reduction in audit fees and time spent on fieldwork, suggesting increased efficiency. Our study provides evidence that affiliated former partners on audit committees extend the tenure of the auditor-client relationship while also improving audit processes and outcomes. JEL Classifications: M4; M42; G3.
Style APA, Harvard, Vancouver, ISO itp.
7

Mnif Sellami, Yosra, i Imen Cherif. "Female audit committee directorship and audit fees". Managerial Auditing Journal 35, nr 3 (20.01.2020): 398–428. http://dx.doi.org/10.1108/maj-12-2018-2121.

Pełny tekst źródła
Streszczenie:
Purpose The purpose of this paper is to examine the association between female audit committee representation and audit fees, taking into account their demographic attributes. Design/methodology/approach Research hypotheses have been tested by performing both univariate and multivariate analyses based on a sample of 790 firm-year observations from Swedish listed firms, spanning the period 2013-2017. Findings Initial finding derived from the empirical analyses provides consistent evidence of a positive association between female audit committee representation and audit fees. Controlling for self-selection bias, this finding holds unchanged. Therefore, female directors are voluntarily appointed to the companies audit committees. Including demographic attributes of women directors sitting in audit committees in the audit fees, models show that increased audit fees is driven by the level of female directors’ professional experience rather than their mere representation. Results from supplementary analysis document that the positive relationship between female audit committee representation and audit fees is more pronounced when the partner in charge of the audit engagement is a female, indicating that women presence on both the demand and supply-side of audit pricing enhance audit quality more importantly than when women are present on only the demand-side position of audit fees. Originality/value This study extends beyond recently published literature on the relation between audit committee gender-diversity and audit fees by offering a novel insight on demographic attributes of female directors enabling them to demand higher quality audits, as reflected by increased audit fees.
Style APA, Harvard, Vancouver, ISO itp.
8

Rizvi, Lubna Javed, Randa Alyafi i Syeda Taj Unissa. "The Development of Audit Committees - A Review of the Literature on Theoretical and Global Perspective". Journal of Management Research 10, nr 2 (11.04.2018): 82. http://dx.doi.org/10.5296/jmr.v10i2.12909.

Pełny tekst źródła
Streszczenie:
The audit committee performs a pivotal role in making the right environment for quality auditing. It is the audit committee's obligation to breed an environment that encompasses an open dialogue in a culture of honesty, regard and transparency amongst management and auditors. The prime purpose of an audit committee is to provide oversight of the financial reporting process, the audit process, the system of internal controls and compliance with laws and regulations. Audit committees will consider internal controls and review their effectiveness. Since 1940, the SEC has acknowledged that an audit committee can serve a significant, and eventually essential, role in guaranteeing that a publically listed corporation financial reporting is correct. In the 1970s, the New York Stock Exchange (NYSE) obligated boards of directors of these listed firms to employ an audit committee. Then in the late 1980s, (Nasdaq) the National Association of Securities Dealers and (AMEX) American Stock Exchange afterward employed the audit committees. Today, innumerable practices and rules command the composition, roles, and duties of audit committees. After the Enron’s collapse, audit committee affiliates duties are enhanced and Securities Exchange Commission are investigating the board of directors and management more and more. This article provides a brief overview of audit committee’s emergence in UK and Saudi Arabia, Moreover theoretical foundations of the audit committees are also discussed.
Style APA, Harvard, Vancouver, ISO itp.
9

Raghunandan, K., Dasaratha V. Rama i William J. Read. "Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing". Accounting Horizons 15, nr 2 (1.06.2001): 105–18. http://dx.doi.org/10.2308/acch.2001.15.2.105.

Pełny tekst źródła
Streszczenie:
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.
Style APA, Harvard, Vancouver, ISO itp.
10

Fany i Yie Ke Feliana. "Efektivitas Komite Audit Dan Kualitas Audit Terhadap Earnings Management Pada Perusahaan Terdaftar Di BEI". Jurnal Akuntansi Maranatha 11, nr 1 (7.05.2019): 115–26. http://dx.doi.org/10.28932/jam.v11i1.1545.

Pełny tekst źródła
Streszczenie:
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.
Style APA, Harvard, Vancouver, ISO itp.
Więcej źródeł

Rozprawy doktorskie na temat "Audit committee"

1

Singhvi, Meghna. "Audit Committee Director Turnover". FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/448.

Pełny tekst źródła
Streszczenie:
Actions by both private sector organizations and legislators in recent years have highlighted the importance of the audit committee of the board of directors of corporations in the financial reporting process. For example, the Sarbanes Oxley Act of 2002 has multiple sections that deal with the composition and functioning of audit committees. My dissertation examines multiple issues related to the composition of audit committees. In the first two parts of my dissertation, I examine the stock market reactions to disclosures of audit committee appointments and departures in the 8-Ks filed with the SEC during 2008 and 2009. I find that there is a positive stock market reaction to the appointment of audit committee directors who are financial experts. The second essay investigates the cumulative abnormal return to departure of audit committee directors. I find that when an accounting expert leaves the audit committee, the market reaction is significantly negative. These results are consistent with regulators’ concerns related to having directors with audit, accounting and other financial expertise on corporate audit committees. The third essay of my dissertation examines the changes in audit committee composition in the last decade. I find that while the increase in audit committee size is relatively modest, there has been a significant increase in the number of audit committee experts and the frequency of audit committee meetings over the past decade; interestingly, such increase in the number of meetings has persisted even after the media focus on the auditing profession, in the immediate aftermath of the Enron and Andersen failures, have waned. My results show that audit committee composition and its role continues to evolve with regulatory and other corporate governance related changes.
Style APA, Harvard, Vancouver, ISO itp.
2

Marx, B., i D. Lubbe. "The role of the audit committee in supporting the external auditor's independence and effectiveness". Journal for New Generation Sciences, Vol 8, Issue 3: Central University of Technology, Free State, Bloemfontein, 2010. http://hdl.handle.net/11462/571.

Pełny tekst źródła
Streszczenie:
Published Article
This article discusses the developments and factors that impact on the external audit function, and analyses the role that an effectively functioning audit committee can play in supporting the external auditor's independence and effectiveness. This is done through a literature review of external audit and audit committee developments, and is supported by empirical evidence obtained from assessing the annual reports and from questionnaires sent to the audit committee chairs of the Top 40 listed companies in South Africa. The main findings of the study are that audit committees at the largest listed companies in South Africa are taking responsibility for overseeing the external audit function, but that the disclosure thereof in annual reports was found to be lacking. These findings are of significance as they provide support for the recommendations of King III (effective from 1 March 2010) that all companies should form audit committees and that external audit should be given oversight responsibilities in this regard.
Style APA, Harvard, Vancouver, ISO itp.
3

KURKOWSKI, JENNIFER. "The new audit committee: The effect of the Sarbanes-Oxley Act of 2002 on audit committees /". Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_kurko_new.pdf.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
4

Mat, Zain Mazlina, i n/a. "The Impact of Audit Committee and Internal Audit Attributes on Internal Audit Contribution to Financial Statement Audits and Audit Fees: Perceptions of Malaysian Internal Auditors". Griffith University. Griffith Business School, 2005. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20060814.111202.

Pełny tekst źródła
Streszczenie:
This thesis has two (2) broad objectives. The first objective is to test the impact of audit committee and internal audit (IA) function characteristics on IA contribution to the financial statement audit. The second objective is to investigate whether a negative association exists between IA contribution to the financial statement audit and audit fees. The study is conducted in a Malaysian context and focuses on the perspectives of internal auditors. There are a number of motivations for the study. In particular, previous studies have not addressed the need for a better understanding of how corporate governance mechanisms such as audit committee and IA unit attributes may affect IA contribution to the financial statement audit. Also, the results of prior studies on the link between IA contribution to the financial statement audit and audit fees are mixed and inconclusive. Furthermore, there is limited empirical evidence in this area from emerging economy countries, with relatively less developed capital markets such as Malaysia. The underlying theme throughout this thesis is that corporate governance mechanisms i.e., audit committee and IA characteristics have the potential to affect the efficiency of the IA unit thus leading to greater contribution of IA to financial statement audits. Specifically, the thesis argues that certain characteristics of audit committees such as the independence of audit committee members from the management, audit committee members' experience and knowledge in accounting, auditing and finance and their level of interactions with the chief internal auditor have the potential to increase the contribution of IA work to financial statement audits. Likewise, it is also postulated that characteristics of the IA function such as their size and prior experience of their staff in auditing are likely to improve the level of efficiency and hence, encourage greater contribution of IA to the external audit work. Finally, due to the saturation of the audit services market coupled with significant competition among public accounting firms, it is also predicted that the contribution of IA work is increasingly viewed as a potential means of improving external audit efficiency (i.e. by reducing time and effort), leading to lower audit fees. Seven (7) hypotheses are tested in this study based on Malaysian data during 2003. Data collection adopted a multi approach with three (3) key sources of data: a questionnaires survey, in-depth interviews and publicly available data from annual reports. The data collection process involved a mail survey addressed to the chief internal auditors of companies listed on the Kuala Lumpur Stock Exchange (KLSE) Main Board. Five-hundred and two questionnaires (502) were mailed and a total of 101 (20.03%) responses were returned, of which 76 (17.9%) were useable. In addition, in-depth interviews were conducted with 11 chief internal auditors selected from various industries which were also listed on the KLSE Main Board. Finally, publicly available data from annual reports were utilized. The study makes a number of contributions. First, it provides empirical evidence on the impact of audit committee characteristics on IA contribution to financial statement audits. In particular, the study supports a positive relationship between IA contribution to the financial statement audit and three (3) dimensions of audit committee characteristics namely the proportion of independent audit committee members, the extent of audit committee members' experience and knowledge in auditing, accounting and finance, and the frequency of meetings between the chief internal auditor and the audit committee. This suggests that a high proportion of independent audit committee members with experience and knowledge in accounting, auditing and finance is able to enhance the efficacy of the IA function and thus, encourages external auditors to rely more on the IA function. The results support the earlier predictions that more frequent meetings conducted between audit committees and the chief internal auditor leads to higher extent of IA contribution to the financial statement audit. Further, findings of this study also provides support for the positive relationship between the characteristics of the IA function, namely the size of the IA function and the proportion of staff with prior experience in auditing and IA contribution to the financial statement audit. The results suggest that internal auditors contribute more to the financial statement audit when the size of the IA function is larger and when the proportion of IA staff with prior experience in auditing is higher. Finally, the second model tests for a negative relationship between IA contribution to the financial statement audit and audit fees. However, the results did not yield a significant relationship between these two variables. Further clarifications for this result were derived from the interviews with the chief internal auditors. Specifically, it appears that any saving in time and effort due to the contribution of IA to financial statement audits may possibly be used by external auditors to expand their investigations into other more complex areas that require greater attention from them. Other findings from the interviews also suggest that audit committees play an important role as communication facilitators between the IA staff and management, especially by providing a candid forum for IA staff to express their opinions as well as supporting IA staff's recommendations based on their findings during audit investigations. Further, the leadership role of the audit committee also tends to assist the internal auditors to better communicate with management and to ensure that management will act upon the internal auditor's recommendations. In conclusion, the findings may have some implications for regulators and others concerned with establishing guidelines and listing rules pertaining to audit committee effectiveness especially in developing countries. Furthermore, this study also contributes to the literature on how an IA unit's resourcing has implications for IA contribution to the financial statement audit. While the current professional standards (i.e., ISA 610, SAS 65, and AUS 604) view IA as a substitute for external audit, such professional standards also require external auditors to evaluate the quality of IA unit before relying on the work of IA or accept the contribution of IA to the financial statement audit. As such, this study provides evidence on the potential impact that audit committees and IA units may have on such contribution of IA to the financial statement audit.
Style APA, Harvard, Vancouver, ISO itp.
5

Mat, Zain Mazlina. "The Impact of Audit Committee and Internal Audit Attributes on Internal Audit Contribution to Financial Statement Audits and Audit Fees: Perceptions of Malaysian Internal Auditors". Thesis, Griffith University, 2005. http://hdl.handle.net/10072/366709.

Pełny tekst źródła
Streszczenie:
This thesis has two (2) broad objectives. The first objective is to test the impact of audit committee and internal audit (IA) function characteristics on IA contribution to the financial statement audit. The second objective is to investigate whether a negative association exists between IA contribution to the financial statement audit and audit fees. The study is conducted in a Malaysian context and focuses on the perspectives of internal auditors. There are a number of motivations for the study. In particular, previous studies have not addressed the need for a better understanding of how corporate governance mechanisms such as audit committee and IA unit attributes may affect IA contribution to the financial statement audit. Also, the results of prior studies on the link between IA contribution to the financial statement audit and audit fees are mixed and inconclusive. Furthermore, there is limited empirical evidence in this area from emerging economy countries, with relatively less developed capital markets such as Malaysia. The underlying theme throughout this thesis is that corporate governance mechanisms i.e., audit committee and IA characteristics have the potential to affect the efficiency of the IA unit thus leading to greater contribution of IA to financial statement audits. Specifically, the thesis argues that certain characteristics of audit committees such as the independence of audit committee members from the management, audit committee members' experience and knowledge in accounting, auditing and finance and their level of interactions with the chief internal auditor have the potential to increase the contribution of IA work to financial statement audits. Likewise, it is also postulated that characteristics of the IA function such as their size and prior experience of their staff in auditing are likely to improve the level of efficiency and hence, encourage greater contribution of IA to the external audit work. Finally, due to the saturation of the audit services market coupled with significant competition among public accounting firms, it is also predicted that the contribution of IA work is increasingly viewed as a potential means of improving external audit efficiency (i.e. by reducing time and effort), leading to lower audit fees. Seven (7) hypotheses are tested in this study based on Malaysian data during 2003. Data collection adopted a multi approach with three (3) key sources of data: a questionnaires survey, in-depth interviews and publicly available data from annual reports. The data collection process involved a mail survey addressed to the chief internal auditors of companies listed on the Kuala Lumpur Stock Exchange (KLSE) Main Board. Five-hundred and two questionnaires (502) were mailed and a total of 101 (20.03%) responses were returned, of which 76 (17.9%) were useable. In addition, in-depth interviews were conducted with 11 chief internal auditors selected from various industries which were also listed on the KLSE Main Board. Finally, publicly available data from annual reports were utilized. The study makes a number of contributions. First, it provides empirical evidence on the impact of audit committee characteristics on IA contribution to financial statement audits. In particular, the study supports a positive relationship between IA contribution to the financial statement audit and three (3) dimensions of audit committee characteristics namely the proportion of independent audit committee members, the extent of audit committee members' experience and knowledge in auditing, accounting and finance, and the frequency of meetings between the chief internal auditor and the audit committee. This suggests that a high proportion of independent audit committee members with experience and knowledge in accounting, auditing and finance is able to enhance the efficacy of the IA function and thus, encourages external auditors to rely more on the IA function. The results support the earlier predictions that more frequent meetings conducted between audit committees and the chief internal auditor leads to higher extent of IA contribution to the financial statement audit. Further, findings of this study also provides support for the positive relationship between the characteristics of the IA function, namely the size of the IA function and the proportion of staff with prior experience in auditing and IA contribution to the financial statement audit. The results suggest that internal auditors contribute more to the financial statement audit when the size of the IA function is larger and when the proportion of IA staff with prior experience in auditing is higher. Finally, the second model tests for a negative relationship between IA contribution to the financial statement audit and audit fees. However, the results did not yield a significant relationship between these two variables. Further clarifications for this result were derived from the interviews with the chief internal auditors. Specifically, it appears that any saving in time and effort due to the contribution of IA to financial statement audits may possibly be used by external auditors to expand their investigations into other more complex areas that require greater attention from them. Other findings from the interviews also suggest that audit committees play an important role as communication facilitators between the IA staff and management, especially by providing a candid forum for IA staff to express their opinions as well as supporting IA staff's recommendations based on their findings during audit investigations. Further, the leadership role of the audit committee also tends to assist the internal auditors to better communicate with management and to ensure that management will act upon the internal auditor's recommendations. In conclusion, the findings may have some implications for regulators and others concerned with establishing guidelines and listing rules pertaining to audit committee effectiveness especially in developing countries. Furthermore, this study also contributes to the literature on how an IA unit's resourcing has implications for IA contribution to the financial statement audit. While the current professional standards (i.e., ISA 610, SAS 65, and AUS 604) view IA as a substitute for external audit, such professional standards also require external auditors to evaluate the quality of IA unit before relying on the work of IA or accept the contribution of IA to the financial statement audit. As such, this study provides evidence on the potential impact that audit committees and IA units may have on such contribution of IA to the financial statement audit.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Full Text
Style APA, Harvard, Vancouver, ISO itp.
6

Jamil, Nurul Nazlia. "The effects of politically connected audit committees on audit fee and audit process : evidence in Malaysia". Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/the-effects-of-politically-connected-audit-committees-on-audit-fee-and-audit-process-evidence-in-malaysia(15096026-5152-49e5-97fe-7ef52cafd8fb).html.

Pełny tekst źródła
Streszczenie:
This study aims to contribute to an understanding of politically connected audit committees on audit fees and the audit process in an emerging market, using the case of Malaysia. Malaysia offers an interesting and important setting as Malaysian companies are highly concentrated and politically sensitive. In particular, the study seeks to: (i) examine the level of political connections represented in the audit committees associated with the level of audit fees incurred by Malaysian public listed companies; and (ii) examine whether politically connected audit committees have an impact on the audit process. Currently, there is scant evidence on the influence of politically connected audit committees on audit fees and the audit process. The study draws upon agency and resource dependence theories, which suggest that politically connected audit committees serve two important functions: monitoring on behalf of the shareholders, and providing resources to the companies. For the purpose of this study, a mixed method approach (archival data analysis and interviews) has been adopted. Four hypotheses are tested: (1) There is a positive relationship between the proportion of audit committee members who are senior government officers (SGO) and audit fees; (2) There is a positive relationship between the proportions of audit committee members who are politicians and audit fees; (3) There is a positive relationship between the percentage of government shares and audit fees; and (4) There is a positive relationship between audit committee characteristics (independence, size, meeting and financial expertise) and audit fees. In addition, the knowledge obtained from the interviews with Big 4 auditors and members of audit committees from the selected companies provide further insights on the influence of political connections on the audit process. The results of the study indicate that politically connected audit committees (identified by members who are either senior government officers or politicians) have a significant association with the incidence of higher audit fees. This suggests that politically connected audit committees are able to capitalise on their connections to influence companies and create direct demand for the auditors to increase their audit effort, as measured by audit fees. Contrary to expectations, this study did not find a significant relationship between government shares and audit fees. This result may be explained by the fact that government shares are managed by a variety of institutions on behalf of the government, and differences in the objectives and characteristics of the institutions that administer the shares can weaken the demand for higher efforts from auditors. An in-depth analysis of the interviews further reveals that political connections do affect the audit process. It appears that the existence of political connections leads to an increase in audit work such in a variety of ways, such as auditor-client negotiations, private meetings with audit committees and re-engineering the scope and planning of the actual audit work. One of the issues that emerges from these findings is that companies highly value political connections to obtain external resources given the uncertainties in the business environment. Also, the findings highlight the need for stronger corporate governance to mitigate the higher inherent audit risks in politically connected companies.
Style APA, Harvard, Vancouver, ISO itp.
7

Seay, Emily Renee. "AN AUDIT COMMITTEE MEMBER’S ROLE IN AUDIT ADJUSTMENT DISPUTES: THE EFFECT OF EXTERNAL AUDITOR ATTACHMENT ON AN AUDIT COMMITTEE MEMBER’S ASC 360 ADJUSTMENT DECISIONS". OpenSIUC, 2016. https://opensiuc.lib.siu.edu/dissertations/1157.

Pełny tekst źródła
Streszczenie:
Audit committee members play a pivotal role in the audit process, specifically, when negotiating disputes between management and the external auditor concerning audit adjustments. According to Auditing Standard 16 (formerly AU Section 380.34-.44), the external auditors are required to discuss, with the audit committee, all significant findings resulting from the completion of the audit including: (i) qualitative aspects of estimates; (ii) uncorrected misstatements; and (iii) disagreements with management (PCAOB 2015). Prior literature suggests an audit committee’s propensity to support the external auditor when dealing with the issues described above (Knapp 1987; DeZoort and Salterio 2001; DeZoort et al. 2003b; DeZoort et al. 2003a). However, these studies do not address how behavioral factors such as a relationship between the external auditors and audit committee members can affect a member’s stance on a proposed audit adjustment. The purpose of this study is to investigate the effect that the relationship between audit committee members and external auditors has on a member’s recommendation for proposed audit adjustments during a management dispute with the external auditor (i.e., whether they side with the external auditors or management). Specifically, this experiment examines the effects of relationships and the mediating effect of external auditor tenure on an audit committee member's judgments through the application of several social cognitive theories: (i) attachment theory; (ii) social judgment theory; (iii) and internal working models. Results indicate that external auditor/audit committee member relationships and auditor tenure significantly influence an audit committee member’s decision making when faced with an auditor/management dispute. Also, auditor tenure (long) does not negatively affect audit quality.
Style APA, Harvard, Vancouver, ISO itp.
8

Wang, Zijian. "Board characteristics, audit committee, and audit fees : Evidence from Swedish listed companies". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202576.

Pełny tekst źródła
Streszczenie:
This thesis examines the empirical relationship between a set of board characteristics (i.e. independence, diligence and expertise), audit committee (existence, characteristics and status within the board), and audit fees in a sample of Nasdaq OMX Stockholm-listed companies. The author investigates the relationship using a sample of 187 company-year observations for year 2011. Through multivariate regression analysis, the author found that more independent boards are associated with lower audit fees, while more expert boards and audit committee existence are associated with higher audit fees at the conventional levels. Results as such suggest that board independence, expertise and audit committee existence can influence the demand for audit coverage. Through further analyzing a subsample of 116 companies with audit committees, the author additionally found that more audit committee meetings are associated with higher audit fees, while wholly independent audit committees and an increase in the relative size of audit committee to nomination committee are associated with lower audit fees at the conventional levels. These findings are supportive for the Swedish regulatory requirement of adopting audit committees in the Nasdaq OMX Stockholm-listed companies effective from 2009 and have implications for enhancing board- and audit committee effectiveness in the Swedish listed companies.
Style APA, Harvard, Vancouver, ISO itp.
9

Roffler, Mario. "Professionalität in Schweizer Audit Committees". St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/04607396001/$FILE/04607396001.pdf.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
10

Bungkilo, Dej-anan. "The role of audit committees among publicly listed companies in Thailand : cases of audit committee oversight of enterprise risk management". Thesis, University of Hull, 2017. http://hydra.hull.ac.uk/resources/hull:16520.

Pełny tekst źródła
Streszczenie:
This research focuses on the role of audit committees among publicly listed companies in Thailand, a non-Western context when overseeing their companies’ enterprise risk management systems. A mixed methods research approach, including quantitative and qualitative methods was used to gather and analyse the research data. The results reveal that just above a quarter of the participants in the sample believe that companies in which they had worked as part of the audit committee have mature and robust risk management systems in place, while more than half of the survey audit committee chairs/members indicate that their companies have implemented risk management systems, but they require substantial work. The findings demonstrate no significant impact of the perceived higher levels of oversight responsibility for enterprise risk management on audit committees’ judgement competence. However, this study finds that audit committees who perceived higher levels of oversight responsibility of enterprise risk management have a strong positive impact on their perceptions of the quality of enterprise risk management. The findings also show that the audit committees’ judgement competence mediates the association between the audit committees’ activities in overseeing the internal and external audit functions and the audit committees’ perceptions of the quality of enterprise risk management. The qualitative interview results of this study uncover 11 processes that audit committees utilised to perform the risk oversight task: (1) scope of risk oversight, (2) risk oversight as a collective process, (3) understanding of business and risks, (4) scepticism, (5) focus on high-risk, high-impact, (6) challenging and forcing, (7) use of specialists, (8) give advice and recommendations, (9) provide support and assistance, (10) informal processes, and (11) follow-ups. In addition, the findings show that all of interviewees perceived the risk oversight responsibility as important. Such positive perceptions of the risk oversight task influenced audit committee chairs/members of this study to get involve closer in the internal and external audit functions. The findings report that they made a holistic judgement based on two components: information and perception. However, in the last step of the decision-making process, they demonstrate a willingness to accept their decisions under unknown conditions.
Style APA, Harvard, Vancouver, ISO itp.
Więcej źródeł

Książki na temat "Audit committee"

1

Verschoor, Curtis C. Audit committee briefing -- 2001: Facilitating new audit committee responsibilities. Altamonte Springs, Fla: Institute of Internal Auditors, 2001.

Znajdź pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
2

Ostrom, John S., i Richard L. Staisloff. The audit committee. Washington, DC: Association of Governing Boards of Universities and Colleges, 2011.

Znajdź pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
3

Verschoor, Curtis C. Audit committee essentials. Hoboken, N.J: Wiley, 2008.

Znajdź pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
4

Offenhammer, Christian. Audit Committee Essentials. Wiesbaden: Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-04642-2.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
5

Verschoor, Curtis C., red. Audit Committee Essentials. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119201472.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
6

Braiotta, Louis. The audit committee handbook. Wyd. 5. Hoboken, N.J: Wiley, 2010.

Znajdź pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
7

Braiotta, Louis. The audit committee handbook. Wyd. 5. Hoboken, N.J: Wiley, 2010.

Znajdź pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
8

Apostolou, Barbara. Working with the audit committee. Altamonte Springs, Fla: Institute of Internal Auditors, 1990.

Znajdź pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
9

Braiotta, Louis. The audit committee handbook. Wyd. 4. New York: Wiley, 2004.

Znajdź pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
10

Braiotta, Louis, R. Trent Gazzaway, Robert H. Colson i Sridhar Ramamoorti, red. The Audit Committee Handbook. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119199816.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
Więcej źródeł

Części książek na temat "Audit committee"

1

Gutterman, Alan S. "Audit Committee". W Sustainability and Corporate Governance, 52–64. New York City : Taylor and Francis, 2020.: Routledge, 2020. http://dx.doi.org/10.4324/9781003091622-5.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
2

Lessambo, Felix I. "The Audit Committee and Management Fraud". W The International Corporate Governance System, 339–48. London: Palgrave Macmillan UK, 2014. http://dx.doi.org/10.1057/9781137360014_24.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
3

Offenhammer, Christian. "Das Audit Committee im Rahmen einer effektiven Corporate Governance". W Effektivitätsorientierte Ausgestaltung von Audit Committees, 162–232. Wiesbaden: Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-8349-4384-2_4.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
4

Offenhammer, Christian. "Empirische Untersuchung zum Audit Committee im Rahmen einer effektiven Corporate Governance". W Effektivitätsorientierte Ausgestaltung von Audit Committees, 233–316. Wiesbaden: Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-8349-4384-2_5.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
5

Zheng, Tingting, Wenqing Jiang, Peng Zhao, Jing Jiang i Ningruo Wang. "Will the Audit Committee Affects Tax Aggressiveness?" W Proceedings of the Twelfth International Conference on Management Science and Engineering Management, 1313–26. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-93351-1_102.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
6

Turner, Bruce R. "Holding Court at the Audit Committee Table". W Rising from the Mailroom to the Boardroom, 309–43. Boca Raton: CRC Press, 2021. http://dx.doi.org/10.1201/9781003096047-11.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
7

Turley, Stuart, i Mahbub Zaman. "The Corporate Governance Effects of Audit Committee". W Accounting and Regulation, 133–59. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-8097-6_7.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
8

Xiang, Rui, i Meng Qin. "Female Audit Committee Member’s Characteristics and High Quality External Audit Demand". W Advances in Intelligent Systems and Computing, 857–70. Singapore: Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-1837-4_71.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
9

Xiang, Rui, Xiaojuan He i Yun Cheng. "Female Director Characteristics of Audit Committee and Corporate Transparency". W Proceedings of the Eighth International Conference on Management Science and Engineering Management, 1037–47. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-55122-2_90.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
10

Siregar, Nurlisa Borliani, Isfenti Sadalia i Amlys Syahputra Silalahi. "Good Corporate Governance on Firm Value in the LQ45 Index (Indonesia Stock Exchange)". W Proceedings of the 19th International Symposium on Management (INSYMA 2022), 151–57. Dordrecht: Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-008-4_20.

Pełny tekst źródła
Streszczenie:
AbstractThe company does not only aim to seek profit but also to maximize its value, which is reflected in the company’s share price. Good corporate governance is a system that regulates the relationship between managers, creditors, and employees by considering their rights and obligations to create added value for the company. This study aims to examine the effect of good corporate governance on firm value. The research was conducted on companies listed on LQ45 on the Indonesian Stock Exchange from 2017 to 2021. The sample was determined by purposive sampling with a sample size of 45. In this study, the independent variables were board independence, institutional ownership, and audit committee, while the dependent variable was firm value. The researchers used multiple linear regression analysis with EViews as a calculation tool to get good results. The EViews 10 testing tool was utilized, which includes descriptive statistics and a t-test. The findings of this study show that board independence has no impact on business value, and institutional ownership has no impact on firm value. Other studies have found that the audit committee has a considerable impact on the firm’s worth. To enhance good governance and consider investing in the firm, corporations are encouraged to pay more attention to board independence, institutional ownership, and audit committees.
Style APA, Harvard, Vancouver, ISO itp.

Streszczenia konferencji na temat "Audit committee"

1

Abdulkarim, Leena F., i Omar I. Juhmani. "Audit Committee and Intellectual Capital Disclosures". W 2020 Second International Sustainability and Resilience Conference: Technology and Innovation in Building Designs. IEEE, 2020. http://dx.doi.org/10.1109/ieeeconf51154.2020.9319968.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
2

Rudder, Marc, Amanda Kissoon i Indira Rampaul-Cheddie. "Raising the National Average for Asset Integrity Management in the Energy Sector of a Small Island Developing State". W SPE Trinidad and Tobago Section Energy Resources Conference. SPE, 2021. http://dx.doi.org/10.2118/200934-ms.

Pełny tekst źródła
Streszczenie:
Abstract In 2015 and 2016, the Ministry of Energy and Energy Industries (MEEI) undertook a National Facilities Audit (NFA) to augment the periodic audit exercises of the Ministry. This Audit was the first of its kind conducted in Trinidad and Tobago and involved upstream, midstream and downstream energy sector companies. Some companies scored highly in the Audit, some were average and others below average. This paper will provide guidance to operators who scored below the average so that they can make the necessary adjustments to improve their Asset Integrity scores to above average and beyond in future. The selected consultant who performed the NFA developed a standardized audit protocol to audit all the companies. The MEEI set up a Steering Committee to oversee the execution and delivery of the audit to ensure it was conducted within the project's objectives. The consultant and MEEI representatives conducted joint audits, which involved document reviews, interviews and site visits. A Systems and Equipment Audit was conducted followed by a site visit. The project lasted 9 months, a total of 30 audits were conducted during the period, and a report prepared and presented to the MEEI by the consulta nts with the findings and recommendations. Scores were assigned to various categories in both the System and Equipment Audits, which contributed to a System score and Equipment score. From these two scores, an overall score was determined. The audit found that Asset Integrity Management (AIM) systems showed a wide variation across the industry, international companies were typically more advanced with AIM than domestic companies, the state-owned companies had the lowest scores and Joint Venture companies generally had the highest scores. Generally, many companies did poorly in the audit due to lack of proper documented internal procedures with respect to Asset Integrity. Companies that did well had well-documented procedures for process safety management. The paper will show the benefit of conducting a nationwide Asset Integrity Audit that can inspire other countries to consider doing likewise and thus encourage improved Asset Integrity Management in the global energy sector. The paper will go into the details of the audit so that in future companies would be more prepared for a similar type of audit, and who show significant improvements with their scores.
Style APA, Harvard, Vancouver, ISO itp.
3

Mousa, Gehan A., Abdelmohsen M. Desoky, Elsayed A. H. Elamir i Rania AbuRaya. "Do Audit Committee Attributes and External Audit Affect Audit Report Delay? Evidence from Bahrain Bourse". W 2021 International Conference on Decision Aid Sciences and Application (DASA). IEEE, 2021. http://dx.doi.org/10.1109/dasa53625.2021.9682245.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
4

Ismail, Wan Adibah Wan, i Khairul Anuar Kamarudin. "Family firms and audit risks: The role of audit committee financial expertise". W 2012 IEEE Symposium on Business, Engineering and Industrial Applications (ISBEIA). IEEE, 2012. http://dx.doi.org/10.1109/isbeia.2012.6422883.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
5

Yakovenko, Dmitry A., Soslan V. Tskhovrebov, Natalya V. Burdanova i Mstislav D. Yakovenko. "Internal audit as the basis of management system". W Sustainable and Innovative Development in the Global Digital Age. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcsebm.ajgq4705.

Pełny tekst źródła
Streszczenie:
A public law company is a relatively new form of legal entity that combines features of public entities (subjects of public law), unitary non-profit and corporate commercial organizations (subjects of private law). Such conflation of public and private law has led to the integration of certain elements of the management system from each of the above listed legal forms within the framework of a public law company: in public law companies it is required to establish supervisory board, management board (or the sole executive body - general director), audit committee, internal audit service and internal control service. In the article the authors analyze the specifics of organization and operation of the governing bodies of public law companies. The authors refer to the control bodies of public law company as audit committees, internal control services and internal audit services as the elements of management of a public law company. The authors make conclusions on the presence of the gaps and conflicts in the legislation regulating the activities of public law companies. Such gaps and conflicts reduce management efficiency in public law companies. The authors have developed recommendations aimed at improving the management system of public law companies in terms of improving the performance of various control bodies, eliminating the existing legislative deficiencies and increasing the efficiency of the implementation of control powers in order to improve the efficiency of the management system.
Style APA, Harvard, Vancouver, ISO itp.
6

Florencea, Novia, i Yulius Kurnia Susanto. "Audit Committee: Woman, Experience, Education on Earnings Management". W Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.5.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
7

Zhang, Chuan, i Xiayan Huang. "Involvement of Management, Audit Committee and Earnings Quality". W International Conference on Transformations and Innovations in Management (ictim-17). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/ictim-17.2017.64.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
8

Aprianti, Siska, Didik Susetyo, Inten Meutia i Luk Luk Fuadah. "Audit Committee Characteristics and Sustainability Reporting in Indonesia". W 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220304.006.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
9

Suhendra, Euphrasia Susy, i Dini Tri Wardani. "The Influence of Corporate Governance Mechanism to Earnings Management on Indonesia and China Industrial Banking". W International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00597.

Pełny tekst źródła
Streszczenie:
The goal of this research is to evaluate the influence of managerial ownership structure, independent board of commissioners proportion, independent commissioner size, and audit committee size on earnings management in banking industry in China and Indonesia. The data used is secondary data with discretionary accrual as earnings management proxy. Data is processed and analyzed by independent samples t-test and multiple linear regression The results of this research show that there is a difference between earnings management, managerial ownership structure, proportion independent board of commissioners, board of commissioners size in banking industry in Indonesia and China, however there is no difference between Audit Committee size. The variable of managerial ownership structure in Indonesian’s banking industry is negatively significant influence on earnings management, whereas in China has no influence. The variable of independent board of commissioners proportion in banking industry in Indonesia has no influence on earnings management, while negatively significant influence on China’s. The variable of Board of Commissioners size in Indonesia banking industry positively significant influence on earnings management, while negatively significant influence in China. Then, the variable of Audit Committee size in Indonesia banking industry negatively significant influence on earnings management, whereas positively significant influence in China.
Style APA, Harvard, Vancouver, ISO itp.
10

Ningtyas, Endah, i Desi Adhariani. "The Analysis of Enterprise Risk Management and Earnings Volatility: Moderation of Audit Committee and Audit Quality". W Proceedings of the 1st Sampoerna University-AFBE International Conference, SU-AFBE 2018, 6-7 December 2018, Jakarta Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.6-12-2018.2286322.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.

Raporty organizacyjne na temat "Audit committee"

1

Kyllönen, Katriina, Karri Saarnio, Ulla Makkonen i Heidi Hellén. Verification of the validity of air quality measurements related to the Directive 2004/107/EC in 2019-2020 (DIRME2019). Finnish Meteorological Institute, 2020. http://dx.doi.org/10.35614/isbn.9789523361256.

Pełny tekst źródła
Streszczenie:
This project summarizes the results from 2000–2020and evaluates the trueness andthequality control (QC) procedures of the ongoing polycyclic aromatic hydrocarbon (PAH)and trace element measurements in Finlandrelating to Air Quality (AQ) Directive 2004/107/EC. The evaluation was focused on benzo(a)pyrene and other PAH compounds as well as arsenic, cadmium and nickel in PM10and deposition. Additionally, it included lead and other metals in PM10and deposition, gaseous mercury and mercury deposition, andbriefly other specificAQ measurements such as volatile organic compounds (VOC)and PM2.5chemical composition. This project was conducted by the National Reference Laboratory on air quality and thiswas the first time these measurements were assessed. A major part of the project was field and laboratory audits of the ongoing PAH and metal measurements. Other measurements were briefly evaluated through interviews and available literature. In addition, the national AQ database, the expertise of local measurement networks and related publications were utilised. In total, all theseven measurement networks performing PAH and metal measurements in 2019–2020took part in the audits. Eleven stations were audited while these measurements are performed at 22 AQ stations in Finland. For the large networks, one station was chosen to represent the performance of the network. The audits included also six laboratories performing the analysis of the collected samples. The audits revealed the compliance of the measurements with the AQ Decree 113/2017, Directive 2004/107/EC and Standards of the European Committee for Standardization(CEN). In addition, general information of the measurements, instruments and quality control procedures were gained. The results of the laboratory audits were confidential,but this report includes general findings, and the measurement networks were informed on the audit results with the permission of the participating laboratories. As a conclusion, the measurementmethodsusedwere mainly reference methods. Currently, all sampling methods were reference methods; however, before 2018 three networks used other methods that may have underestimated concentrations. Regarding these measurements, it should be noted the results are notcomparable with the reference method. Laboratory methods were reference methods excluding two cases, where the first was considered an acceptable equivalent method. For the other, a change to a reference method was strongly recommended and this realized in 2020. For some new measurements, the ongoing QC procedures were not yet fully established, and advice were given. Some networks used consultant for calibration and maintenance, and thus theywere not fully aware of the QC procedures. EN Standards were mostly followed. Main concerns were related to the checks of flow and calculation of measurement uncertainty, and suggestions for improvement were given. When the measurement networks implement the recommendations given inthe audits, it can be concluded that the EN Standards are adequately followed in the networks. In the ongoing sampling, clear factors risking the trueness of the result were not found. This applies also for the laboratory analyses in 2020. One network had concentrations above the target value, and theindicative measurementsshould be updated to fixed measurements.
Style APA, Harvard, Vancouver, ISO itp.
2

McCurdy, Rodney K. A Comparison of the Audit and Accreditation Tools Used By The Health Care Financing Administration, The Texas Department of Insurance, and The National Committee on Quality Assurance: The Cost of Multi-Agency Oversight on Medicare+Choice Plans in Texas. Fort Belvoir, VA: Defense Technical Information Center, kwiecień 2001. http://dx.doi.org/10.21236/ada420956.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
3

Issues in Data Processing and Relevant Population Selection. OSAC Speaker Recognition Subcommittee, listopad 2022. http://dx.doi.org/10.29325/osac.tg.0006.

Pełny tekst źródła
Streszczenie:
In Forensic Automatic Speaker Recognition (FASR), forensic examiners typically compare audio recordings of a speaker whose identity is in question with recordings of known speakers to assist investigators and triers of fact in a legal proceeding. The performance of automated speaker recognition (SR) systems used for this purpose depends largely on the characteristics of the speech samples being compared. Examiners must understand the requirements of specific systems in use as well as the audio characteristics that impact system performance. Mismatch conditions between the known and questioned data samples are of particular importance, but the need for, and impact of, audio pre-processing must also be understood. The data selected for use in a relevant population can also be critical to the performance of the system. This document describes issues that arise in the processing of case data and in the selections of a relevant population for purposes of conducting an examination using a human supervised automatic speaker recognition approach in a forensic context. The document is intended to comply with the Organization of Scientific Area Committees (OSAC) for Forensic Science Technical Guidance Document.
Style APA, Harvard, Vancouver, ISO itp.
Możesz być także zainteresowany rozszerzonymi bibliografiami na temat „Audit committee” dla poszczególnych typów źródeł:
Artykuły w czasopismach Rozprawy doktorskie Książki
Oferujemy zniżki na wszystkie plany premium dla autorów, których prace zostały uwzględnione w tematycznych zestawieniach literatury. Skontaktuj się z nami, aby uzyskać unikalny kod promocyjny!

Do bibliografii