Purpose: Oman is the first country among GCC countries to implement corporate governance (CG) principles. Corporate regulates fundamental principles that govern activities of businesses, like responsibilities and roles Board Directors (BoD), financial reporting auditing, remunerations, internal control system. Banks play a vital role in economic development country. Adopting CG practices audit ...

We apply voting theory to the context of audit committees and examine how the even– odd nature of audit committees is related to earnings quality. We hypothesize that an audit committee with an odd number of directors can improve the committee’s voting efficiency by better aggregating directors’ information and thus enhance the quality of committee decisions, as compared with an audit committee...

Bu çalışmada Borsa İstanbul’da işlem gören şirketlerin açıkladığı denetim ücreti ile komitesinin karakteristikleri arasındaki ilişki incelenmiştir. Çalışmada olarak toplam üye sayısı, kadın bağımsız üyelerin uzmanlıkları, eğitim düzeyleri ve yapılan toplantı sayısı kullanılmıştır. amaçla 2020 2021 yıllarında 205 şirket analize dahil edilmiştir. çoklu doğrusal regresyon analizi Yapılan komitesin...

The independence of an external auditor can be maintained by continuously changing auditors in accordance with applicable government regulations. This study aims to test the CEO turnover, audit committee characteristics, financial distress, KAP reputation, opinion and delay on switching. uses secondary data trade services companies listed Indonesia Stock Exchange 2017-2021. used a purposive sam...

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...