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...

Purpose – The present paper aims to measure talent management using corporate governance as a proxy measure and examine its impact on business performance in a public-sector bank, i.e. State Bank of India. Design/methodology/approach – Quarterly reports of State Bank of India from the financial periods 2006-2007 to 2009-2010 are used to collect data with respect to boardroom characteristics and...

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 analyze the influence of audit committee characteristics and intellectual capital performance on disclosure. Characteristics used in this research are size committee, Number meetings, financial expertise committee. The population is a services company listed Indonesia Stock Exchange 2019–2021 collected sample 91 companies using purposive sampling technique. analysis method mu...

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...

T he research was aimed to analyze effects of Good Corporate Governance, comprising of Composition of Commissioners & Audit Committee on earnings management an Empirical Study on Indonesia Stock Exchange with Panel Data Approach. The data collection method used was documentation. The samples in this research were in Indonesia registered in Indonesia Stock Exchange. The data analysis ...

This paper examines the association between audit fees and attributes of internal (IA), committee (AC), as measured by independence financial expertise, well characteristics firm. The determinants have been extensively investigated in prior literature, but results are conflicting. We develop a comprehensive model from multi-country multi-industry perspective. A total 3,136 companies covering pe...