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The Role of the Audit Committee as a Corporate Governance Mechanism : The Case of the Banking Sector in Libya

Masli, Abdulhakim M. - 2021

operate in developing countries such as Libya. Therefore, this research aims to: (1) explore the current role of ACs in the …-structured interviews) methods to understand how five groups of actors within Libya's banking sector (i.e. board and AC members, executive … and auditing profession in Libya).The study contributes to the ongoing debates about the AC’s role by being the first to …

Persistent link: https://www.econbiz.de/10013212416

Libya : Politics, Economics, Banking, and their Effects on Corporate Governance

Masli, Abdulhakim M.; Elwalda, Abdulaziz - 2021

, concentrating on the major role of the Code of Corporate Governance (2010) issued by the Central Bank of Libya. The study concludes …This study narratively examines the concept of corporate governance in Libya from a political, economic, banking … perspective. As such, the study explores how to develop corporate governance in Libya and it presents an overview of the …

Persistent link: https://www.econbiz.de/10014087972

An Analytical Study of the Relationship between Audit Committees and External Auditors to Enhance Corporate Governance in Libyan Commercial Banks

Masli, Abdulhakim M.; Alfatiemy, Mohamed - 2021

, shareholders, and boards of directors in Libya to pay greater attention to these committees, especially concerning their role in …

Persistent link: https://www.econbiz.de/10014087973

Stakeholder perception of the determinants of audit committee effectiveness in a developing economy : evidence from the Libyan banking sector

Masli, Abdulhakim M.; Mangena, Musa; Gerged, Ali Meftah; … - In: Journal of accounting in emerging economies : JAEE 12 (2022) 2, pp. 345-379

Persistent link: https://www.econbiz.de/10013275525

Audit committee attributes and the reporting timeliness of listed Nigerian firms

Odjaremu, Gloria Okeoghene; Jeroh, Edirin - In: Trends economics and management 13 (2019) 34, pp. 69-81

Purpose of the article: This study appraised the extent to which audit committee attributes influence the reporting timeliness of listed Nigerian firms. In this light, firm level secondary data were sourced from the financials of 21 randomly selected firms over a 6 year period (2012-2017)....

Persistent link: https://www.econbiz.de/10012140129

The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence and Management Incentives

Cohen, Jeffrey R. - 2012

Despite the importance of audit committee independence in ensuring the integrity of the financial reporting process, recent research suggests that even when audit committees meet regulatory independence requirements, certain factors, such as undue influence by the CEO over the selection of the...

Persistent link: https://www.econbiz.de/10013116763

Boards, Audit Committees, Earnings Management and Shareholder Returns in MBO's

Davidson, Wallace N. - 2011

We relate the agency issues inherent in management buyouts and in earnings management. Income-reducing earnings management occurs prior to management buyouts. When insiders own small amounts of stock, outside monitoring mechanisms such as institutional ownership and Big Six audit firms reduce...

Persistent link: https://www.econbiz.de/10013122548

Consequences of Financial Reporting Failure for Outside Directors : Evidence from Accounting Restatements and Audit Committee Members

Srinivasan, Suraj - 2011

I use a sample of 409 companies that restate their earnings in 1997-2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and Securities Exchange Commission (SEC) actions are...

Persistent link: https://www.econbiz.de/10013122906

Substance Over Form? An Exploratory Study of the Role of Audit Committees in an Emerging Economy

Dobija, Dorota - 2011

The existing body of literature on audit committees focuses on the effectiveness of audit committees in the outsider model of corporate governance. This research investigation examines audit committees in a setting representing the insider model of corporate governance in a transition economy,...

Persistent link: https://www.econbiz.de/10013124341

Beyond the CFO and Accrual Decisions : An Examination of Individual Audit Committee Chairs, CEOS, and CFOs and Their Influence on Reporting and Operating Decisions

Lawson, Bradley - 2013

We examine whether managers besides the CFO have 'styles' that affect firms' reporting and operating decisions. Following recent studies, we develop a dataset of individual audit committee chairs, CEOs, and CFOs, that tracks their movements across firms and over time. Although audit committee...

Persistent link: https://www.econbiz.de/10013086718

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