Purpose: This study investigates the determinants of audit committee (AC) formation in a semi-mandatory setting European economy, which ownership and control are predominantly hands families business groups, voluntary practice forming an AC has not been widely accepted. Methodology: research uses sample Polish nonfinancial firms listed on Warsaw Stock Exchange (WSE) 2008–2015. The implemented l...

The same research proposal was submitted to 24 district health authority (DHA) research ethics committees in different parts of the country. The objective was to obtain permission for a multi-centre research project. The study of neonatal care in different types of unit (regional, subregional and district), required that four health authorities were approached in each of six widely separated he...

Quality audits have an impact on the quality of good financial reports. This study aims to examine factors that affect audit and see committee is able strengthen or weaken quality. The research sample manufacturing companies listed IDX from 2019-2021. Sampling done by purposive sampling technique. Data analysis used logistic regression Moderate Regression Analysis (MRA). results Audit Tenure a ...

This paper is an attempt to identify various agency relationships that may exist in the economic & business life & the related problems that may arise due to such relationships. Corporate governance is a burning issue now a day. We have witnessed a paradigm shift in the corporate governance practices in different countries where audit committee has been addressed and accepted as a striking forc...

This study addresses the role of audit committees and auditors in the reporting of internal control deficiencies after the passage of the Sarbanes-Oxley Act (SOX). We find that a higher number of meetings of the audit committee, lesser proportion of ‘financial experts’ in the audit committee, and more auditor changes characterize firms that report weaknesses in their internal controls compared ...

This study aims to analyze and obtain empirical evidence about the effect of board directors, audit committee company size on financial statements proxied by conservatism. The sample in this consisted 20 State-Owned Enterprises (BUMN) 2016-2020. With saturated method. uses Multiple Linear Regression analysis using SPSS test Board Directors, Audit Committee Company Size Integrity Financial State...

This study aimed to analyze the influence of audit committee competence and firm-size on delay. research was conducted using quantitative approaches utilized data from 43 mining sector companies listed Indonesia Stock Exchange during 2017-2019. The result concluded that firm size partially have a negative effect Audit simultaneously negatively significantly affect delay.
 Keywords: Delay, ...