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...

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...

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...

This study empirically examines the association between certain of director of director characteristics and the extent of voluntary audit committee disclosure in annual reports. This study focuses on board of director characteristics because as the audit committee is a major standing committee of the board, it is likely directors will be directly interested and affected by disclosures related t...

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,...