This paper aims to examine the positive relationship between audit committee (AC) and reporting quality proxied by timeliness in Indonesian context. The AC effectiveness is measured size, number of its expertise or competence, meeting frequency. study employs 240 observations from 48 manufacturing companies 2014 2019 Stock Exchange (IDX) as samples. A logit regression analysis used test hypothe...

Purpose The study examines the relationship between nonaudit services (NAS) and accruals quality in Malaysia. also considers several important characteristics of audit committee as determinant for quality. Next, whether these mitigate NAS Design/methodology/approach employs descriptive analysis, univariate tests multivariate regression to investigate potential effect on acruals Data were hand c...

This study is the first to examine relationship between board characteristics and diversity of audit committee members in Hong Kong after Asian financial crisis 2008. Using five dimensions diversities (education level, ethnicities, experience, gender, age), we find — for a sample Hang Seng Composite Index 1,700 firm-year observations 2010 2015 that independence, size, directorships, tenure are ...

This study examined the influence of characteristics audit committee on Palestinian firms’ value. The research explores precisely effect Audit Committee characteristics’ efficiency, namely, independence, expertise, evaluating relationship among dependent and independent variables. Secondary data collected from a list companies were registered in Palestine Stock Exchange 2011 to 2018. Individual...