منابع مشابه
Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members
Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was c...
متن کاملAudit committee activity and agency costs
Menon and Williams indicate that many United States (US) over-the-counter (OTC) ®rms which form audit committees appear not to rely on them (cf. Menon, K., Williams, J.D. 1994. Journal of Accounting and Public Policy, 13(2), 121±139). Reliance on audit committees appears to depend upon board composition, while audit committee activity is associated with ®rm size. In this paper, we compare the U...
متن کاملResearch ethics committee audit: differences between committees.
The same research proposal was submitted to 24 district health authority (DHA) research ethics committees in different parts of the country. The objective was to obtain permission for a multi-centre research project. The study of neonatal care in different types of unit (regional, subregional and district), required that four health authorities were approached in each of six widely separated he...
متن کاملThe Informativeness of Reported Earnings and Characteristics of the Audit Committee
An information usefulness approach to decision making points out that only the information is regarded as useful that will bring valuable messages to investors and lead to stock price adjustments. This study examines the effectiveness of audit committees in improving earnings quality and informativeness, particularly among family-owned firms. Earnings informativeness was measured through the re...
متن کاملThe Impact of Audit Committee and Its Characteristics on the Firms’ Information Environment
The present study aims at investigating the impact of the presence of audit committee and its characteristics on the corporate information environment. These characteristics include independence, financial expertise, size, and the gender of the audit committee. Although several methods have been discussed for measuring information environment in the accounting and finance literature, this resea...
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ژورنال
عنوان ژورنال: The Indonesian Accounting Review
سال: 2014
ISSN: 2302-822X,2086-3802
DOI: 10.14414/tiar.v4i01.287