Characteristics of the Audit Committee on Delay in Audit Reporting
نویسندگان
چکیده
The occurrence of audit delay is related to the characteristics committee which reflected in various indicators. This study aims analyze effect consisting Audit Committee Chair with accounting expertise, non-accounting Independence Committee, Size and Meetings on late reporting reports. audited financial statements for companies listed IDX 2017-2021. sampling technique used purposive a total 1,211 data processed from 243 companies. Data processing was performed using panel regression assisted by e-views application version 10. results showed that five independent variables three control had no significant delay, while meeting variable positive delay. implication this finding it necessary organize more effective efficient meetings so as not hinder report process can extend occurs.
منابع مشابه
Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members
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...
متن کاملThe Impact of Audit Committee and Its Characteristics on the Firms’ Information Environment
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...
متن کاملThe Informativeness of Reported Earnings and Characteristics of the Audit Committee
An information usefulness approach to decision making points out that only the information is regarded as useful that will bring valuable messages to investors and lead to stock price adjustments. This study examines the effectiveness of audit committees in improving earnings quality and informativeness, particularly among family-owned firms. Earnings informativeness was measured through the re...
متن کاملThe roles, responsibilities and characteristics of audit committee in China
Purpose – The purpose of this paper is to investigate the perceptions of the roles, responsibilities and basic characteristics of audit committees (ACs) in the current business environment in China, from the perspectives of investors/creditors, independent directors (AC members), company officers and auditors. Design/methodology/approach – The study is conducted through a questionnaire survey o...
متن کاملEthical Guidelines for Internal Audit Reporting Lines
The present study identifies ethical ways of auditing reporting, which define the relationship between internal audit and the various authorities of the organization. Defining these lines as determinants of impartiality and independence of internal audit is of great importance. In this research, the structural equation model has been used to test the proposed model. The information required for...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Jurnal Pamator
سال: 2023
ISSN: ['2654-7856', '1829-7935']
DOI: https://doi.org/10.21107/pamator.v16i2.19761