This study examines the moderation effects of audit committee members' multiple directorships on the association between the number of audit committee meetings, attendance in the audit committee meetings and firm performance. A panel generalized least square method is used as the analysis tool,...

Over the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR) that provides a synthesized state of...

The author, a lecturer in Accounting at Pasim National University, completed her undergraduate studies at Telkom University Bandung (2014) and holds a Master's degree in Accounting from Unpad Bandung (2018). She is currently pursuing a Doctorate in Accounting at Airlangga University Surabaya...

The purpose of this study is to examine the effect of corporate governance mechanisms on bank performance in general and the effect of board-constituted committees on bank performance in particular. Primarily, two questions are addressed in the context of the banking sector of India. First, does...

This paper examined the effects of audit committee attributes on the sustainability reporting (SR) of commercial banks in Indonesia. This study conducted a cross-sectional and time-series analysis using a sample of 74 commercial banks from 2015 to 2019. This study investigated the audit...

This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of audit committee meetings, and the financial...

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...

This research study aims to obtain empirical evidence to the influence of company characteristics (firm size, profitability, leverage and liquidity) and good corporate governance (audit committee, board size, and public ownership structure) toward the risk management disclosure. This research...

The audit committee (AC) is an important mechanism within the corporate governance structure. Corporate misconduct and business failure have prompted greater scrutiny of the AC role. This study examines the effect of AC characteristics on disclosure, namely Islamic business conduct (IBC)...

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,...

This paper aims to assess the effect of corporate governance mechanisms, including board members’ and audit committee members’ characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the level of fraud and money laundering (ML) in financial...

This paper aims to assess the effect of corporate governance mechanisms, including board members' and audit committee members' characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the level of fraud and money laundering (ML) in financial...

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...

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 regulator in the category of banks under intensive or...

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...

The six components of the hexagonal fraud theory are represented in this study by external pressure variables, change in auditors, the nature of the industry, the CEO's dual role, change in directors, and political connections. Additionally, a statistical analysis is done to determine whether...

This study examines the extent to which the characteristics of the audit committee chair enhance the quality of financial reports and reduce the possibility for companies to receive a modified audit opinion (MAO) from an external auditor. We apply logistic regression to investigate the influence...

This paper aims to investigate the effect of audit committee ethnicity, as part of the diverse cultures in Malaysia, on analysts' forecast accuracy. In addition, this study investigates further the interactions between the unique cultures in Malaysia and earnings management to determine whether...

This study investigated the effect of ownership structure on environmental, social, and governance (ESG) disclosure, firm value, firm performance, and audit committees as moderating variables in the Indonesian context. The ownership structures in this study are foreign, public, state, and family...

Research Question- Do the characteristics of the board of directors and the characteristics of audit committee influence Tunisian companies' growth opportunities? Motivation- Attract the attention of policy makers to design appropriate governance mechanisms for emerging countries in general and...

This research examines the association between audit committee characteristics (e.g., audit committee presence, audit committee meetings, audit committee size, audit committee financial expertise, audit committee independence, and audit committee effectiveness) and sustainability disclosures by...

One of the key components of corporate governance frameworks, the audit committee is a potent instrument for controlling and supervising earning management. It might significantly affect how decisions about internal firm-board monitoring are made. The purpose of this study was to investigate the...

The paper investigates the effect of Audit Committee Effectiveness (ACE) on Earnings Management (EM) and consequently examines whether audit quality (Big4) can moderate the link between ACE and EM in Ghana. First, the study uses panel data from 25 non-financial firms in Ghana, and employs the...

This study aims to examine the investigate the audit committee characteristics on tax planning in the agro-industry listed companies in Thailand. This research used 229 firm-year data extracted from the annual financial reports (form 56-1) and data from the SET Security Market Analysis and...

The study aims to identify the effect of the CEO and audit committee characteristics on financial performance. To achieve the study's goal, panel data was adopted for 43 private Iraqi banks from 2018 to 2022 with 215 observations. The data was analyzed using Stata. Three models were used to...

The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between audit committee features, such as committee...

Purpose This study aims to investigate the influence of corporate governance (CG) on environmental disclosure (ED) practices within UK and US firms, addressing the contemporary challenges confronting firms in both contexts. Design/methodology/approach Using the dynamic panel regression framework...