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18 results with keyword: 'audit committees and financial reporting quality'

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

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2021
Audit committees and financial reporting quality

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

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2019
Audit Committees and Financial Reporting Quality

Independent variables: Log Total Assets = the natural logarithm of total assets; Log Subs = the natural logarithm of total consolidated subsidiaries; US Subs dummy = dummy

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2021
Audit committees and financial reporting quality

Table 4.12 Regression estimates of EQDD on audit committee and control variables for 203 randomly selected ASX listed companies in 2001. unstandardised

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2019
Audit committees and financial reporting quality in Singapore

Although we fail to find any relationship between financial reporting quality and overlapping membership in audit and remuneration committees (or overlapping independent

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2021
The moderating effect of audit quality on audit committee and financial reporting quality in Malaysia

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

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2021
Audit committees and financial reporting quality: Evidence from UK environmental accounting disclosures

Evidence from prior studies suggests effective audit committee oversight plays a key role in corporate governance (Smith Report, 2003) and improves financial reporting

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2019
Shab Hundal Doctoral Researcher Jyväskylä University School of Business and Economics, Finland

It has been found in several studies that independently functioning audit committees can enhance quality of financial reporting, and which in turn increases

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2022
NATIONAL SECURITY SYSTEM MANUAL

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

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2021
PFMA The drivers of internal control: Audit committees and internal audit

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

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2021
SUPERANNUATION Changing jobs?

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

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2021
Overlapping Memberships on The Audit and Other Board Committees:  Impacts on Financial Reporting Quality

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

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2020
Financial Reporting in the Sarbanes-Oxley Era: Have Reforms Improved Earnings Quality?

the accuracy of their firm’s financial statements, increasing the financial expertise of corporate audit committees, and requiring effective internal controls over financial

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2022
Patient safety and minimizing risk with insulin administration – role of insulin degludec

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

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2020
WHEAT YIELD AND COTTON-WHEAT SYSTEM WATER PRODUCTIVITY AS AFFECTED BY RESIDUE MULCH, IRRIGATION AND NITROGEN LEVELS APPLIED ON Bt COTTON

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

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2022
Risk Attitude and Wage Growth: Replication and Reconstruction

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

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2021
Marches agricoles N. 1 (fruits, legumes, vin), avril 1966. = Agricultural markets No. 1 (fruits, vegetables, wine), April 1966

Choux-fleurs frais Laitues pommées Autres salades. Haricots et poià

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2019
The scope of audit committee oversight and financial reporting reliability: Are audit committees overloaded?

We find that audit fees vary positively (negatively) with charter length and internal control-related duties (financial risk management oversight), consistent with

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2021

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