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The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness
Utaminingsih, Nanik Sri; Kurniasih, Dini; Sari, Maylia … - In: Cogent business & management 9 (2022) 1, pp. 1-17
This study aims to obtain empirical evidence regarding the effect of gender diversity on the board of commissioners, audit committees, and independent commissioners on tax aggressiveness, as well as the role of internal control as a moderating variable. The population is property, real estate,...
Persistent link: https://www.econbiz.de/10014438914
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Effect of profitability, audit committee, company size, activity, and board of directors on sustainability
Kalbuana, Nawang; Kusiyah, Kusiyah; Supriatiningsih, … - In: Cogent business & management 9 (2022) 1, pp. 1-17
This study aims to prove the consistency of Agency Theory as a solution to explain the role of the influence of Profitability Ratio, Activity, company size, audit committee and Board of Directors on Sustainability. This study uses a quantitative approach with population and research samples...
Persistent link: https://www.econbiz.de/10014441915
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Impactful women directors and earnings management
Al-Absy, Mujeeb Saif Mohsen - In: Cogent business & management 9 (2022) 1, pp. 1-20
A board with high equality is expected to play a significant role in corporate governance. This study aims to examine the influence of impactful women directors on constraining the level of earnings management (EM). Impactful women director is a new concept examined by the study, where women...
Persistent link: https://www.econbiz.de/10014444260
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The role of moderation activities the influence of the audit committee and the board of directors on the planning of the sustainability report
Hendrati, Ignatia Martha; Soyunov, Begench; Prameswari, … - In: Cogent business & management 10 (2023) 1, pp. 1-20
In order to show the consistency of agency theory as a theory to explain the influence of the Audit Committee and the Board of Directors on Sustainability, this study will explore the role of moderating actions of the Audit Committee and the Board of Directors on Sustainability. The firms that...
Persistent link: https://www.econbiz.de/10014452158
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Do effective audit committees, gender-diverse boards, and corruption controls influence the voluntary disclosures of Asian banks? : the moderating role of directors' experience
Hashmi, Muhammad Arsalan; Abdullah; Rayenda Brahmana; … - In: Cogent business & management 9 (2022) 1, pp. 1-23
The study investigates whether effective audit committees, gender-diverse boards, and corruption controls affect the level of voluntary disclosures of Asian banks. Further, we analyze whether directors' experience moderates the impact of audit committee independence, audit committee meetings,...
Persistent link: https://www.econbiz.de/10014443553
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The impact of audit committee characteristics on audit fees : evidence from Ghana
Selase, Afenya Millicent; Arthur, Benedict; Kwarteng, … - In: Cogent business & management 9 (2022) 1, pp. 1-20
The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee characteristics against the fees charged by the...
Persistent link: https://www.econbiz.de/10014443557
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Impact of characteristics of the board of directors on the truthfulness of financial statement information of listed firms in Vietnam
Thi Xuan Hong Nguyen; Pham Huyen Thu; Dao Thi Nhung; … - In: Cogent business & management 9 (2022) 1, pp. 1-12
Truthfulness in accounting creates a significant concern for academics, practitioners, regulators, and the press. This study investigates the influence of the Board of Directors (BOD) characteristics on the truthfulness of accounting reports. The research uses quantitative methods to test...
Persistent link: https://www.econbiz.de/10014444227
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Corporate governance and non-performing loans : the mediating role of financial performance
Kartika, Indri; Sulistyowati, Sri; Septiawan, Budi; … - In: Cogent business & management 9 (2022) 1, pp. 1-43
Non-performing loans (NPL) for banking are a necessity but a frightening specter. A high NPL indicates a bank's failure … to manage its business. The increasingly uncontrollable NPL with a net position of above 5% will make the bank a patient …
Persistent link: https://www.econbiz.de/10014443558
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Audit committee effectiveness, bank efficiency and risk-taking : evidence in ASEAN countries
Quang Khai Nguyen - In: Cogent business & management 9 (2022) 1, pp. 1-12
This study investigates the inter-relationship between audit committee effectiveness, bank efficiency and risk … literature the relationship between audit committee effectiveness and bank risk-taking by examining the mechanism behind this … relation. Our results show that audit committee effectiveness reduces bank risk-taking through increasing bank efficiency. This …
Persistent link: https://www.econbiz.de/10014429678
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Does audit committee characteristics a driver in risk disclosure?
Almunawwaroh, Medina; Doddy Setiawan - In: Cogent business & management 10 (2023) 1, pp. 1-10
. This analysis includes 202 bank statements from 2017 to 2021, the observation period for banks listed on the Indonesia …
Persistent link: https://www.econbiz.de/10014460809