This study examines the association among effectiveness of audit committee, arrangement internal function (IAF), and financial reporting lag (FRL). It also expands literature by exploring effect IAF sourcing on lag. Financial is measured based number days between dates year end to date announcement reporting. The committee consists size, independence, meetings, experts, chairperson’s qualificat...

This study examines the effect of ownership structure and audit committee activities on quality in Indonesian listed companies. The structures studied consisted managerial, institutional, government, foreign, family ownership. population our consists 506 companies Stock Exchange between 2015 2020 with 317 total samples. Audit is proxied by earnings surprise benchmark. Ownership measured using p...

As a component of corporate governance, the audit committee and external auditors have functions as independent supervisors on financial reports, risk management overseeing company's compliance with laws regulations. This study examines relationship between effectiveness tax avoidance moderating role quality. Using purposive sampling technique, this tested 215 manufacturing companies for period...

This study examined the influence of characteristics audit committee on Palestinian firms’ value. The research explores precisely effect Audit Committee characteristics’ efficiency, namely, independence, expertise, evaluating relationship among dependent and independent variables. Secondary data collected from a list companies were registered in Palestine Stock Exchange 2011 to 2018. Individual...

The independence of an external auditor can be maintained by continuously changing auditors in accordance with applicable government regulations. This study aims to test the CEO turnover, audit committee characteristics, financial distress, KAP reputation, opinion and delay on switching. uses secondary data trade services companies listed Indonesia Stock Exchange 2017-2021. used a purposive sam...

Access to patients and their records for non-clinical purposes has recently come under scrutiny. Research ethics committees control access for research purposes, but audit is explicitly excluded from their remit. Although there is consensus that locally organised audits do not need ethical approval, the status of larger scale audits designed to influence broader practice remains unclear; some j...