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The characteristics of the audit committee affecting timeliness of the audit report in Indonesia

Syofyan, Efrizal; Septiari, Dovi; Dwita, Sany; Rahmi, Mutia - In: Cogent business & management 8 (2021) 1, pp. 1-17

This paper aims to examine the positive relationship between the audit committee (AC) and the reporting quality proxied by the reporting timeliness in the Indonesian context. The AC effectiveness is measured by the committee size, number of its expertise or competence, and its meeting frequency....

Persistent link: https://www.econbiz.de/10012649474

The perspective of corporate governance on the interactions of internal audit with management and its impact on the internal : external audit linkages

Tiruneh, Dawit Tadesse - In: Copernican Journal of Finance & Accounting : CJF&A 10 (2021) 3, pp. 51-70

Persistent link: https://www.econbiz.de/10012659053

Audit committee interlocking and internal controls over financial reporting : an examination of different audit committee roles

Hammami, Ahmad; Lyubimov, Alexey - In: International journal of corporate governance : IJCG 12 (2021) 3/4, pp. 254-282

Persistent link: https://www.econbiz.de/10013253335

Impact of audit committee attributes on financial reporting quality and timeliness : an empirical study

Agyei-Mensah, Ben Kwame - In: Afro-Asian Journal of Finance and Accounting : AAJFA 12 (2022) 1, pp. 82-104

Persistent link: https://www.econbiz.de/10013177294

The effects of accounting expertise of board committees on the short- and long-term consequences of financial restatements

Das, Somnath; Gong, James Jianxin; Li, Siyi - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 3, pp. 603-632

Persistent link: https://www.econbiz.de/10013257927

Auditor independence and value relevance in the European banking sector : do investor protection environment and corporate governance matter?

Cimini, Riccardo; Mechelli, Alessandro; Sforza, Vincenzo - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 3, pp. 654-677

Persistent link: https://www.econbiz.de/10013257931

Lessons learned : challenges when conducting interview-based research in auditing and methods of coping

Dogson, Mary Kate; Trotman, Andrew J. - In: Auditing : a journal of practice & theory 41 (2022) 1, pp. 101-113

Persistent link: https://www.econbiz.de/10013190481

Adherence to the internal audit core principles and threats to internal audit function effectiveness

Calvin, Christopher G. - In: Auditing : a journal of practice & theory 40 (2021) 4, pp. 79-98

Persistent link: https://www.econbiz.de/10012698714

Impact of corporate governance mechanisms on financial reporting quality: a study of Indian GAAP and Indian Accounting Standards

Al Maqtari, Faozi A.; Abdullah, Abdulwahid Ahmed Hashed; … - In: Problems and perspectives in management : PPM ; … 18 (2020) 4, pp. 1-13

Persistent link: https://www.econbiz.de/10012509560

The role of financial reporting quality in selecting new audit committee member

Lei, Dongliang; Liu, Jiaxin - In: The journal of corporate accounting & finance 33 (2022) 1, pp. 52-71

Persistent link: https://www.econbiz.de/10012816184