This study aims to examine the factors affecting independence of audit committees (ACs) in nonfinancial sector Bangladesh. It is a quantitative on 109 Dhaka Stock Exchange (DSE) listed firms from year 2013 2017 producing 502 firm-year observations. Pooled OLS, random effect, Logit, Tobit, and lag model regressions are statistical tools applied test hypotheses this study. Empirical results show ...

Purpose Audit committees (ACs) have an important role to play in banks Saudi Arabia detecting and reporting weaknesses which may make financial crime possible. The Arabian Corporate Governance Code of 2016 comprises recommendations for ensuring the effectiveness these committees, but cultural behavioural factors can constitute impediments. This paper aims explore makes recommendations. Design/m...

Purpose - Financial performance of a company is an important thing to consider due its direct correlation with the company’s survivability. It understand what affects company's financial performance. This research aimed determine influence independent commissioner and audit committee variables on as moderated by risk management.
 Research Method study used 22 companies LQ-45 that listed in...

The main objective of this research is to analyze the performance audit committee, internal audit, and religiosity manager on implementation good corporate governance (GCG) its implication for fraud. study was conducted at State-owned enterprises (SOEs) in Indonesia. population all SOEs Indonesia, number samples 89 (based Slovin formula). sampling method used a simple random technique. data obt...

This study aims to determine the effect of audit committee expertise, industry specialization auditors and internal control on earnings management in manufacturing companies listed IDX for 2016-2018 period 207 samples consisting 69 companies. The data analysis method used linear regression using IBM SPSS Statistics 25 program. was multiple analysis. results this prove that affects management. M...

The aim of this research is to examine the impact three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: existence an committee, independence, financial expertise. Moreover, analyzes moderating effect board gender diversity between these committees' attributes CSR reporting. results analyzing 13,178 firm-year observations non-financial compa...