make better judgments. This study aimed to examine the influence of audit committee characteristics on risk disclosure …Risk disclosure is one of the practices of corporate governance. Disclosure of risk is an important aspect of a company … transparent in delivering information to its stakeholders. Based on risk disclosure information, stakeholders are anticipated to …

the level of disclosure of KAMs reported by auditors from the Related Parties category, grouped by type of auditors, their …

change analysis, increasing Fair Value Disclosure (FVD) is the primary driver of rising audit expenses in the post-IFRS7 era … implementation of IFRS7 (pre- vs. post-IFRS7). The Ordinary Least Squares regression, which used 1470 firm-year observations from … 2005 to 2018, reveals that post-IFRS7 positively impacts audit fees, whereas pre-IFRS7 has no effect. According to the …

agriculture disclosure (FVAD), consequently proposing a standardized fair value disclosure model that could help agricultural … companies to improve their FVAD. Based on disclosure paragraphs in MFRS 141 Agriculture, a comprehensive FVAD index was … important empirical inputs of a positive association between top executives’ management attributes and accounting disclosure …

The level of regulation of disclosure and corporate governance on the national and supranational level has increased … disclosure regulation (Buijink, 2006; Gassen and Günther, 2014; Leuz and Wysocki, 2016), this dissertation aims at investigating … regulators to assess intended and unintended economic consequences of regulating disclosure and cor... …