Several committees, institutions, and practitioners are currently working on defining appropriate, reliable Audit Quality Indicators (AQIs). The experiences the Foundation for Auditing Research (FAR) made with collecting audit quality data may inform search appropriate AQIs. In this paper I discuss different types of (quality) measures their availability in Netherlands. Furthermore, (potential)...

Abstract The corporate governance pillars have been intensively discussed in the literature and formation functioning of audit committees a special place this world. Considering existing conclusions retained by on influence performance companies, we intend to analyse current status quo level compliance for listed Romanian companies field. Corroborating recommendations code provided Bucharest St...

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...

Penelitian ini mengkaji pengaruh Board diversity, CEO characteristics, dan board committees terhadap firm performance Perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Untuk menguji karakteristik ini, sampel data diperoleh dari 39 perusahaan untuk periode 2017-2021, menggunakan model regresi panel. Temuan menunjukkan bahwa terdapat diversity berkaitan dengan size independent share ROA kem...

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 ...

Purpose This study aims to explore the opinions of audit committee (AC) members on extent which they fulfil oversight role vested in them by Jordanian Corporate Governance Code (JCGC). Design/methodology/approach uses semi-structured interviews with 18 AC members. Findings The findings suggest that although ACs largely meet JCGC’s recommendations, their substantive practice is limited. In parti...