Audit committee characteristics, regulatory changes and financial reporting quality in Iraq: Some lessons from Sox Act

AMA Wahhab, MTAA Al-Shammari - International journal of economics …, 2021 - sobiad.org
This study aims to examine the impact of audit committee characteristics such as audit
committee size, audit committee meetings, audit committee independence, and the financial …

[Retracted] Influence of Digital Information Management on the Audit Path of Financial Special Poverty Alleviation Funds

L Ma - International Transactions on Electrical Energy …, 2022 - Wiley Online Library
In order to fully implement the Party's tough fight against poverty, conscientiously implement
the policy of targeted poverty alleviation, and accelerate the development of the socialist …

Board leadership and firm capital structure decision in Nigeria: an examination of CEO and chairperson's characteristics

S Saidu - African Journal of Accounting, Auditing and …, 2024 - inderscienceonline.com
Prior studies on firm capital financing ignored the importance of the leadership
characteristics. As a result, this study investigates the impact of board chairperson and CEO …

Human resource disclosure practices: a comparative analysis of public and private sector manufacturing companies of Indian corporate sector

K Aggarwal - Afro-Asian Journal of Finance and Accounting, 2024 - inderscienceonline.com
The aim of the study is to identify the effect of a company's characteristics on human
resource disclosure index in public and private sector manufacturing companies listed in …

Design and Development of Commercial Bank Financial System Based on Cloud Computing

R Sun, J Ge, S Mashat - … Conference on Multi-modal Information Analytics, 2022 - Springer
Commercial banks have achieved outstanding achievements since they started
informatization construction. However, there are some problems that cannot be ignored in …

[PDF][PDF] Impact of female representation in board of directors and audit committee on financial reporting quality: Moderating role of family ownership

S Shaheen - 2022 - cust.edu.pk
This study examines the impact of female representation in the Board of Director (BOD) and
Audit Committee (AC) on Financial Reporting Quality (FRQ) and also analyzes the …

[PDF][PDF] A Systematic Literature Review of the Role of Audit Committees in Local Government in Ghana

JK Agyemang, C Modisane - 2024 - academia.edu
Purpose: The study aimed to analyze the role of audit committees in local government
through the review of existing literature. Eighty empirical studies, published in several …

Auditor Independence and Stock Returns: The Moderating Role of Audit Committee Independence in Nigeria

EI ABANYAM, MA ISAH - … -Wala Journal of Arts, Management and …, 2021 - yajamss.com.ng
This study examines the moderating role of audit committee independence on the
relationship between auditor independence and stock returns of listed consumer goods …

[PDF][PDF] The Interaction Effect of Audit Committee and Gender Diversity on The Quality of Financial Reporting

AH Tavakoli, M Jafari, SJ Emadi - Planning and Budgeting, 2024 - jpbud.ir
Abs tract The quality of financial reporting refers to the accuracy and correctness of financial
reports in expressing information related to the company's operations, especially the …

[PDF][PDF] Audit committee, International Financial Reporting Standards adoption and discretionary accruals in Nigerian Listed Firms

MI Madaki, IA Mohammed - ijedp.com
This study investigates the impact of audit committee on discretionary accrual in Nigerian
listed firms. Specifically, the study examines the effect of audit committee shareholder …