The auditing profession is a major concern for stakeholders and has been in quagmire the past years. To overcome concern, client firms must take initiative to assure that management does not put pressure on external auditors. Therefore, need part positively influencing auditors‟ independence reduce complexity of audit procedures, consequently, improve independence. Thus, determinants factors ar...

This study aims to analyze the effect of fraud pentagon on fraudulent financial statements with audit committee as moderating variable. The population this was property, real estate, and construction companies listed Indonesia Stock Exchange during 2016-2018. sampling technique used purposive obtained 52 156 units analysis. data were analyzed using logistic regression analysis by IBM SPSS Ver.2...

This study empirically examines the association between certain of director of director characteristics and the extent of voluntary audit committee disclosure in annual reports. This study focuses on board of director characteristics because as the audit committee is a major standing committee of the board, it is likely directors will be directly interested and affected by disclosures related t...

Menon and Williams indicate that many United States (US) over-the-counter (OTC) ®rms which form audit committees appear not to rely on them (cf. Menon, K., Williams, J.D. 1994. Journal of Accounting and Public Policy, 13(2), 121±139). Reliance on audit committees appears to depend upon board composition, while audit committee activity is associated with ®rm size. In this paper, we compare the U...

The purpose of this study is to see the effect leverage, size and audit quality on earnings management by moderating committee in manufacturing companies listed Stock Exchange, both partially simultaneously. Profit administration impact using pools financial planning. use collection premise setting budget articulation does not indicate possibility that miracle profit can occur publicly traded a...

Arguments associated with the promotion of audit committees in many countries are premised on their potential for alleviating weaknesses in corporate governance. This paper provides a synthesis and evaluation of empirical research on the governance effects associated with audit committees. Given recent policy recommendations in several countries aimed at strengthening these committees, it is im...

This research aims to determine whether corporate governance has an influence on earnings management. Good Corporate Governance in this is proxied by using the size of board commissioners, independent and audit committee. Profitability ROA ROE. uses descriptive statistical method 102 manufacturing companies listed Indonesia Stock Exchange for 2017-2019 period. It found that profitability do not...

Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was c...