This study aims to determine the Effect of Managerial Ownership, Characteristics Audit Committee, Company Size, and Leverage on Financial Reporting Fraud in non-financial companies Indonesia Stock Exchange. The sample selection used purposive sampling with a size 42 from 67 independent variables studied were while dependent was Fraud. results this indicate that Committee (Independence audit com...

This study explores the influence of board independence, board size, CEO duality, board diligence, board financial expertise and presence of audit committee as well as the type of sector on the timeliness of financial reports among selected Jordanian companies. The timeliness of the financial reports is measured by audit report lag (ARL) and management report lag (MRL). This study covers 112 fi...

The aim of this research is the analysis of management ability using accounting and corporate governance criteria and also artificial intelligence. The primary independent variables in this study include regulatory variables (characteristics of corporate governance and audit committee) and accounting variables (performance and risk criteria). We took advantage of Demirjian index to measure mana...

ABSTRACT Auditing standards emphasize the importance of strong auditor communications with audit committee to enhance financial reporting quality. This study examines effects skepticism and reward power, two pervasive characteristics, on committee. Drawing accountability theory, we predict find that greater power induce communicate more information report a timely basis. Seventy-nine partners m...