An increasing number of researchers were motivated by the enormous actions toward
increasing the representation of women on corporate boards to test the relationship between …

Since the implementation of the Sarbanes–Oxley Act (SOX), a plethora of research has
examined financial experts' monitoring on audit committees of financial reporting quality …

This study aimed to investigate the effect of the independent commissioner and of the
characteristics of the audit committee (measured by auditor size, independence, expertise …

Research Question: Does Good Corporate Governance have a moderating effect on the
relationship between Corporate Social Responsibility and Real earnings management …

The objective (s) of this research was verifying whether good corporate governance (size of
audit committee, proportion of independent commissioner, institutional, managerial …

This study analyzed the effect of the elements from fraud triangle, which included pressure
(LEV, ROA, ACHANGE), opportunity (BDOUT), and rationalization (AUDCHANGE) in …

The current study is based on previous findings, where corporate governance (CG)
significantly increased corporate social responsibility (CSR) to enhance transparency while …

Tujuan penelitian ini untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan
institusional, kepemilikan publik, dewan komisaris, dan komite audit. Pemilihan sampel …

This study examines the impacts of seven types of audit committee expertise (accounting
academic, auditing, finance academic, CEO or finance director, other finance, industry and …

The purpose of the research is to get empirical evidence about the effect of audit committees'
characteristics, board of directors, independent commissioner, managerial ownership, firm …