The study analyzes the factors influencing audit report lag with public accounting firms as moderating variables. population used is a banking company listed on Indonesia Stock Exchange from 2015-2020. method was Purposive Sampling Method and obtained by 20 companies. data panel consisting of cross-section time series assisted E-views 9 statistics program. panel's region analysis results showed...

This study extends existing research on the real earnings management by examining impacts of audit committee attributes in Nigeria. The analyses involve a sample 72 non-financial firms with 360 firm-year observations for five-year period (2014-2018). Data was obtained from annual reports these companies as well Thompson Reuters and Bloomberg databases. Panel Corrected Standard Error used to tes...

SUMMARY Recent research by D. Sharma, V. Tanyi, and Cheng (2020) provides new insight into directors serving on multiple public company audit committees. Specifically, they investigate how an individual committee director committees is related to companies' cost of equity capital. Their evidence suggests that viewed positively investors up a certain point, but beyond point become concerned. Thi...

Process The WMWP consisted of executive, allied health, unit managers, accounts and clinical staff to ensure the committee had organisation wide buy-in and could act on recommendations made. In 2012, BHS partnered with an industry consultative Wounds Improvement Program to review current systems and conduct a wound prevalence audit of acute, residential and community clients. A report of recomm...