the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

This study aims to examine the influence of board directors and audit committee characteristic on fees. The independent variables were size directors, independence women committee, financial expertise diligence committee. research population includes sector companies listed Indonesia Stock Exchange in 2017-2021. sample consists 208 observations which determined through purposive sampling. Data ...

The study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. To achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in Jordan based on the simple random sampling method. The study first hypothesis is...

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, ...

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 ...

As a component of corporate governance, the audit committee and external auditors have functions as independent supervisors on financial reports, risk management overseeing company's compliance with laws regulations. This study examines relationship between effectiveness tax avoidance moderating role quality. Using purposive sampling technique, this tested 215 manufacturing companies for period...

The present study aims at investigating the impact of the presence of audit committee and its characteristics on the corporate information environment. These characteristics include independence, financial expertise, size, and the gender of the audit committee. Although several methods have been discussed for measuring information environment in the accounting and finance literature, this resea...