18 results with keyword: 'audit committees and financial reporting quality'
QUALDISC = qualitative measure of disclosure based on 5 types in CONI; VOLDISC = total environmental phrases per coded category using CONI method; ACQUAL = 1 [if all
N/A
Table 2.1 Summary of prior studies on audit committees, earnings management and earnings quality………33 Table 3.1 Summary of sample size used for empirical tests ………55 Table
N/A
Independent variables: Log Total Assets = the natural logarithm of total assets; Log Subs = the natural logarithm of total consolidated subsidiaries; US Subs dummy = dummy
N/A
Table 4.12 Regression estimates of EQDD on audit committee and control variables for 203 randomly selected ASX listed companies in 2001. unstandardised
N/A
Although we fail to find any relationship between financial reporting quality and overlapping membership in audit and remuneration committees (or overlapping independent
N/A
The role of audit committees and audit quality in ensuring the quality of corporate financial reporting has come under considerable scrutiny due to recent high-profile
N/A
Evidence from prior studies suggests effective audit committee oversight plays a key role in corporate governance (Smith Report, 2003) and improves financial reporting
N/A
It has been found in several studies that independently functioning audit committees can enhance quality of financial reporting, and which in turn increases
N/A
The information system security controls shall enforce the DAC security policy to objects based on the user identity and group memberships associated with a subject; and the
N/A
Audit committees that focus on all three audit aspects, namely (i) financial reporting, (ii) reporting against PDOs, and (iii) compliance with laws and regulations, positively
N/A
The trust deed governing the Fund also allows benefits to be transferred from other resident regulated superannuation funds into the Fund, and allows benefits to be transferred
N/A
The overlapping of the AC chairman on other corporate committees has a significant positive impact on the FRQ; however, the study highlights that the overlap of AC
N/A
the accuracy of their firm’s financial statements, increasing the financial expertise of corporate audit committees, and requiring effective internal controls over financial
N/A
A preplanned meta-analysis of seven BEGIN trials showed a numerically lower risk of overall confirmed hypoglycemia over the total treatment period in the pooled elderly patient
N/A
Wheat grain yield was not significantly affected by irrigation, mulch and nitrogen rates was mainly due to the fact that there may be long term effect of residue and
N/A
Conversely, we find no significant interaction 16 with many human capital variables: not with education in Spain and Germany and not with education in the asset specification for
N/A