This research is motivated by the Omani government’s desire to reduce tax avoidance and bolster revenue collected from financial institutions. The purpose of this paper examine impact overlapped audit committee (AC) chairs other directors on practice whether they play a monitoring or advisory role in practice. As measure AC chairs, we used dummy variable indicate an chair sits committees within...

The aim of this study is to explore the auditors’ communication with those charged governance (TCWG). Specifically, we examine between auditors and audit committee on financial statements in year 2020 Indonesian setting. We use questionnaires collect data. Our samples are 72 members from various industries. find that most have discussed matters required by standards. However, almost ten percent...

This study analyzes whether the company’s intangible assets will affect audit fee paid to auditor and risk management committee as a moderating variable. The sample of this consisted 656 observations from companies listed on Indonesia Stock Exchange (BEI) for 2010–2018 all industry sectors except financial industry, using method multiple linear regression analysis, aims determine fees strengthe...

This study explores the different attributes of audit committees and boards directors' effect on firm performance. Mainly board’s size independence committee’s employment, size, independence, financial experience, frequency meetings. paper also talks about resource dependency theory which considers that. Non-independent directors have a positive On contrary, agency suggests that more independen...

This paper empirically examines the relationship between geographical distance of audit committee chairs(ACCs) and corporate earnings quality by taking A-share listed companies in Shanghai Shenzhen from 2007 to 2018 as samples. It is found that ACC’s work place operation can significantly reduce quality, farther distance, worse quality. In addition, external conducted Big4 auditors suppress imp...

The objective of this paper is to analyze the impacts audit committee on firm value. Employing panel data a sample that consists 141 manufacturing firms whose shares are traded Borsa Istanbul during period between 2011 and 2019, found inclusion members with accounting finance background, size number meetings positively influence This demonstrates value listed significantly affected by character...