This study aims to examine the influence of board directors and audit committee characteristic on fees. The independent variables were size directors, independence women committee, financial expertise diligence committee. research population includes sector companies listed Indonesia Stock Exchange in 2017-2021. sample consists 208 observations which determined through purposive sampling. Data ...

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...

Abstract The main objective of this paper is to determine whether corporate characteristics reflecting financial performance, size, and information on internal external audit, or performance management are determinants human resources disclosure in the annual reports. In paper, from reports six Romanian companies listed Bucharest Stock Exchange collected for years 2012-2021, using content analy...

The role of audit risk and effort as mediating variable between women in committee fee has rarely been investigated using Indonesia data. Therefore, this study develops complex relationship model services companies from 2016-2018 periods. final sample is 88 due to not all disclose their the result indicates that there no direct effect on fee, effort. In addition, significantly influences but fo...

OBJECTIVES To show that a Local Research Ethics Committee (LREC) can carry out an audit of ethical standards in research. To find out if a researcher met certain ethical standards in recruiting subjects for clinical trials and in obtaining their consent. DESIGN Postal questionnaire. SETTING Clinical research by one doctor during one year. SUBJECTS Eleven patients entered in clinical trial...

The rising trend of Non-Performing Loans (NPLs) in the banking sector Bangladesh epitomises a common phenomena loan default that mostly arises from unwillingness to repay tendency borrowers who usually fit into defined higher class society. An appropriate governance and control framework can effectively this growing NPLs, supplemented by culture. In view setting, paper looks for impact audit co...

The objective of this analysis is to examine the joint effect audit committee and external on conservatism accounting how a company’s rate growth influences these relationships. sample used in study comprises all non-financial listed Portuguese firms from 2005 2017. A fixed-effects regression performed association between Using an accruals-based proxy compute conservatism, indicates that compan...