The magazine publisher is the copyright holder of this article and it is reproduced with permission. Further reproduction of this article in violation of the copyright is prohibited. The immediate role of audit independence is to serve the audit, and the objective of the audit is to improve the reliability of information used for investment and credit decisions. Ultimately, the purpose of audit...

The purpose of this study was to determine the effect independence, competence, and work experience on audit quality at Supreme Audit Agency Republic Indonesia Representative Province East Nusa Tenggara. population were all auditors who worked State Board Tenggara Province. samples used 52 respondents from 80 respondents. data are primary obtained through distribution questionnaires. sampling t...

Purpose The current study dealt with the ownership structure effect as a potential determinant of environmental, social and governance (ESG) performance disclosure in Jordanian context. Design/methodology/approach Using content analysis technique, data were collected analyzed from final sample 51 annual reports industrial companies listed for 2012–2019. Findings results show that foreign state ...

The aim of this study is to examine the impacts board size, gender diversity and independence on ESG performance whilst also examining impact country-level social trust such performance. We perform a panel data analysis least squares method for sample 75 European banks time span 4 years from 2016 2019. find that positively associated with independence, negatively size. Surprisingly, we negative...