The reality and perception of auditor independence is fundamental to public confidence in financial reporting. A new Independence Standards Board was set up in the U.S. in 1997 and the European Union (EU) is currently seeking to establish a common core of independence principles (EC Green Paper 1996). This paper explores, using a questionnaire instrument, U.K. interested parties' perceptions of...

This study aims to examine the factors which can affect existence of a fraudulent financial statement that adds back audit committee as moderating variable in study. The will be tested this are theory fraud pentagon consists pressure, opportunity, rationalization, competence and arrogance. research sample used is infrastructure sector listed on Indonesia stock exchange for 2016-2020 period. sel...

The purpose of this study was to examine the impact independent commissioners, audit committees, and foreign ownership on green banking disclosures Indonesian banks in 2017-2021. population is Indonesia 2017-2021 sample 35 banks. obtained by using purposive sampling method. method used assess practices content analysis that refers disclosure indicators. Causality relationship between board comm...

This research aims to provide empirical evidence on the influence of corporate governance mechanism (audit committee, independence board commissioner, institutional ownership, managerial ownership), accounting conservatism, and company size earnings quality. Sample used in this are manufacturing listed Indonesia Stock Exchange (IDX) 2016-2018 using purposive sampling obtained 29 companies. seco...

The Government's proposals for the reform of the National Health Service' have met with a mixed response. Amidst the controversy one item has received widespread support. Increasingly it is recognized that medical audit is an essential component of high quality clinical practice, and the United Kingdom can no longer lag behind countries such as the United States, Australia and the Netherlands2 ...

This study examined the role of corporate governance, risk behaviour, and capital structure on financial performance list companies within Gulf Council Countries. is done through investigating influence three independent variables (corporate ) over dependent variable performance. Data collected from 230 between 2016 2021 Saudi Arabia, Kuwait, Qatar, United Arab Emirates, Bahrain, Oman. The find...