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370.923  Articles
1 of 37.093 pages  |  10  records  |  more records»
The aim of this study was to examine the effect of audit committee independence (ACI) on the financial performance of insurance firms in Kenya. The study analyzed data from the 55 insurance firms licensed by the Insurance Regularity Authority (IRA) in Ken... see more

Tax is an important element in sustaining the government budget and an obligation that must be fulfilled by taxpayers, both individual and legal entity. The unfulfilled tax revenue target in Indonesia is caused by several factors. One of them is that ther... see more

The study examined the moderating effect of institutional ownership on relationship between audit tenure, audit independence, board independence and audit quality of listed deposit money banks (LDMBs) in Nigeria. The study population comprises 14 LDMBs on... see more

The study examined the moderating effect of institutional ownership on relationship between audit tenure, audit independence, board independence and audit quality of listed deposit money banks (LDMBs) in Nigeria. The study population comprises 14 LDMBs on... see more

This study appraises the relationship that exists between cyber security and audit committee effectiveness using audit committee independence, audit committee technological expertise and audit committee financial expertise characteristics as independent v... see more

In competitive credit markets, borrowers and lenders have equal information on default risks. Under these circumstances, loan collateral are less important in credit decision-making. But in emerging credit market,  like Indonesia, borrowers and lende... see more

We investigate whether the appearance of audit committee independence, e.g., outside membership as defined by the Sarbanes-Oxley Act of 2002 (SOA), is necessarily related to effective independence, e.g., the audit committee’s support of an auditor’s going... see more

We investigate whether the appearance of audit committee independence, e.g., outside membership as defined by the Sarbanes-Oxley Act of 2002 (SOA), is necessarily related to effective independence, e.g., the audit committee’s support of an auditor’s going... see more

Research on audit fees is important because it relates to professional services provided by public accountants. Whereas the transparency of information about audit fees in the company’s financial statements in Indonesia openly and apart from other service... see more

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