Purpose This rich descriptive study examines auditors' client risk assessment (i.e. “key audit matters”/critical matters) disclosures in expanded reports of 328 Financial Times Stock Exchange (FTSE) 350 companies. The compares auditor-identified risks with corporate identified committee reports, terms number and type risks. research also variation between individual Big 4 firms. In addition, th...

This study aims at examining the effect of audit committee with accounting and finance expertise on earnings quality manufacturing companies in Indonesia. The measurement uses absolute value discretionary accrual. three measurements accruals, Jones model (Jones, 1991), modified (Dechow, Sloan, & Sweeney, 1995), Kasznik models (Kasznik, 1999). Further, current refers to Badolato, Donelson, E...

Improved corporate governance practices of banks are viewed as a key mechanism for better performance banks. Despite the numerous diversification efforts Nigerian bank regulators, remains poor. The study determines moderating effects female boards directors on relationship between board characteristics and in Nigeria. quantitative explanatory design utilised cross-sectional survey sample 121 re...

The performance of a company is very dependent on good or bad corporate governance. Good governance will be able to influence the company's financial performance, especially in state-owned enterprises (BUMN). This study examines effect institutional ownership, board directors, independent commissioners and audit committees companies listed Indonesia Stock Exchange (IDX) 2015-2021 period. used t...

The purpose of this study is to examine and analyze whether the quality auditor, audit committee, delay tenure affect quality. This uses a banking population listed on BEI amounting 45 banks, sample that meets criteria as many 43 banks. technique used observation data logistic regression with SPSS 21 application. From test results, it can be concluded partially or simultaneously auditors, commi...

This research aims to give empirical evidence of the impact independent corporate governance organ's busyness on earnings quality and market mispricing. utilized a sample non-financial firms. It investigated effect management persistence using random-effect panel data regression. Furthermore, Mishkin Test was used investigate The results showed that commissioners audit committees had positive i...

On behalf of the editorial team, we are pleased to present you this special issue Journal Governance and Regulation (Volume 11, Issue 2, 2022). In journal, elite scholars studies feed our current literature on “corporate governance” (CG) with new research directions that paving way toward future hopes prospects. This journal has seen a ‘special appearance’ number governance regulation trends, e...

This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on disclosure. Characteristics used in this research are size committee, Number meetings, financial expertise committee. The population is a services company listed Indonesia Stock Exchange 2019–2021 collected sample 91 companies using purposive sampling technique. analysis method mu...