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....