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52.904  Articles
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The purpose of this study is to examine the Influence of Internal Control Activities and The Characteristics of The Audit Committee on The Quality of Audit Performed by aPublic Accountant Firm by conducting asurvey on General Insurance Companies in Indone... see more

This paper seeks to investigate the effect of audit committee characteristics on the company’s performance. The sample consists of 198 non-financial companies listed on the Amman Stock Exchange (ASE) over the period 2010-2020. The results of the study sho... see more

This paper examines the association between audit fees and attributes of internal audit (IA), audit committee (AC), as measured by independence and financial expertise, as well as characteristics of the firm. The determinants of audit fees have been exten... see more

This paper examines the association between audit fees and attributes of internal audit (IA), audit committee (AC), as measured by independence and financial expertise, as well as characteristics of the firm. The determinants of audit fees have been exten... see more

The aim of this study is to examine the effects of the board of commissioners and audit committee characteristics such as the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the p... see more

The disclosure of related party transactions was required in the financial statements because it is potentially misused by controlling shareholders. This study aims to examine controlling shareholders, audit committee characteristics, and related party tr... see more

This study examines audit committee quality and its relationship with financial reporting quality. The population of this study consists of the companies listed in Bombay Stock Exchange (BSE) between years 2002 and 2012. Using Godden sample size formula, ... see more

This research aims to prove empirically the influence of audit quality, financial stability, and audit committee characteristics against financial statement fraud. This research was conducted in companies that are members of the LQ-45 Index listed on the ... see more

Abstract: This study aims to analyze the effect of auditor industry specialization in moderating the relationship between the characteristics of the audit committee and management against fraudulent financial statements. The populations in this study were... see more

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