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 …

Purpose This study examines the relationship between audit committees (ACs) and
earnings management (EM) in the developing country context of Jordan. In particular, it …

The corporate governance literature indicates efforts to investigate the role of the audit
committee (AC) in improving the financial reporting quality (FRQ) after the emergence of …

The study aims to measure the impact of the quality of auditing in reducing the risks of the
external audit profession in the Iraqi environment, considering the risks faced by auditors …

Contributors to audit committee effectiveness: An experimental study of external auditors’
perception Page 1 Corporate Governance and Organizational Behavior Review / Volume 7 …

Because of the failures that have occurred in the wake of the financial crises worldwide,
many studies and researchers have recommended establishing separate risk committees at …

Objetivo: Investigar se existe relação entre as características do Comitê de Auditoria
(tamanho; expertise; independência; participação feminina) constituído com as …

This study aimed to examine the characteristics of audit committees (ACs) on the short delay
in issuing audit reports. Using data for 97 companies in the industrial and service sectors in …

The study investigates the association between the effectiveness of the board of directors
and the likelihood that a company receives a modified audit opinion (as a measure of the …

The increasing pattern of business failures especially among large firms in recent years
partly contributes to rising awareness of the importance of Risk Management Committee …