Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control
نویسندگان
چکیده
منابع مشابه
Activating the Role of Audit Committees and Boards of Directors in Restricting Earnings Management Practices: A Perspective of Auditors in Jordan
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...
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High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...
متن کاملactivating the role of audit committees and boards of directors in restricting earnings management practices: a perspective of auditors in jordan
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...
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Internal control is a director’s board duty in which its proper and effective type ensures a relative assurance of the implementation of the company's policies as well as an effective audit field. Therefore, as much as possible, it should create and implement appropriate internal control, which also examination of the impact of the board's gender diversity on this trend and shows difference...
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ژورنال
عنوان ژورنال: Contemporary Accounting Research
سال: 2009
ISSN: 0823-9150,1911-3846
DOI: 10.1506/car.26.2.9