Cited by Audit committee chairman and auditor choice: an analysis of first-tier, second-tier, and third-tier accounting firms

Audit committee and financial reporting fraud: the moderating role of firm size DOI

Bethsheba Kwamboka,

Peter Nderitu Githaiga,

Peter Mwai Kinuthia

и другие.

Journal of financial reporting & accounting, Год журнала: 2025, Номер unknown

Опубликована: Март 20, 2025

Purpose The purpose of this study was to examine whether firm size moderates the relationship between audit committee (AC) characteristics and financial statements fraud (FFR) among listed firms in East African Community (EAC). Design/methodology/approach This analyzed a sample 33 nonfinancial EAC member countries securities/stock exchanges over period 2012–2023. FFR measured using F-SCORE model (Dechow et al. , 2011). used logistic regression test hypotheses. In addition, ordinary least square, generalized method moments an alternative measure FFR, modified Jones discretional accruals 1995), were validate baseline results. Findings found that AC gender diversity expertise had negative effect on FFR. However, frequency meeting positive effect. Finally, results revealed moderated Research limitations/implications Practical implications findings not only extend extant empirical literature developing but also help corporate owner, board chairs policymakers making more informed decisions. For instance, may device governance codes light attributes such as size. these be useful equity owners structuring their AC. Originality/value contributes growing several folds. First, it examines from region, EAC. Second, extends by assessing link

Язык: Английский

Процитировано

Audit committees’ independence and earnings management in developing countries: evidence from MENA countries DOI

Taha Almarayeh

Journal of financial reporting & accounting, Год журнала: 2024, Номер unknown

Опубликована: Июль 27, 2024

Purpose This study aims to examine the under-researched relationship between audit committee independence and earnings management in a number of emerging Middle Eastern North African (MENA) countries. Design/methodology/approach Ordinary least squares regression was used association sample 3,206 firm-year observations during years 2007–2017. Data were obtained from Thomson Reuters Compustat database. Findings The main results show that has negative with accrual-based management. also document no evidence suggest any significant real Research limitations/implications provides new impact decreasing MENA region, which not addressed previous studies. Practical implications practical implication for regulators corporate governance policymakers countries other similar institutional setting, whose responsibility is prescribe proper structures guarantee shareholders are protected. Originality/value author contributes still limited research on since extant literature focuses Anglo-Saxon tries provide insights into this within developing context, case have different environment compared advanced markets. To best author’s knowledge, among pioneering efforts investigate influence

Язык: Английский

Процитировано

Analysis of Fulfillment of Auditor Requirements in Conducting Audits of Election Participants' Campaign Fund Reports DOI

Muhammad Arsyad

AKUNSIKA Jurnal Akuntansi dan Keuangan, Год журнала: 2024, Номер unknown, С. 44 - 49

Опубликована: Март 14, 2024

This research aims to find out what requirements must be met by auditors in conducting an audit of campaign finance reports for election participants the period 2024-2029 Indonesia. is a literature research, data analysis method used this descriptive qualitative. The collection technique was carried using library method, namely study that sourced from statutory regulations and literatures relating auditing financial participants. Based on results it can concluded there are two main auditors, both as AP, Chair Team Member, These related Independence Competence. independence competency different previous researchs. not affiliated directly or indirectly with and/or teams, member administrator political party, party proposing candidate pairs does have status state civil servant. auditor required make Statement Independence. Competency Requirements fulfilled Auditor having attended training obtained certificate Campaign Fund Reports valid professional association, work experience KAP, minimum education Bachelor's Degree Accounting chairman 2 (two) years' experience, members D3 1 (one) year experience. statement ability.

Язык: Английский

Процитировано

Corporate Failures: A Pathological Exposition of the Global Financial Industry DOI

Adesina Musa Arogundade,

Titilayo Joy Owolabi,

Sunday Ajao Owolabi

и другие.

Asian Journal of Economics Business and Accounting, Год журнала: 2024, Номер 24(9), С. 48 - 62

Опубликована: Авг. 24, 2024

Large-scale business failures marked the beginning of twenty-first century, which culminated into global financial crisis. The most well-known disaster, Enron, exposed evidence corporate greed, fraud, and manipulation. year 2023 also brought with it historic collapses, big banks collapsing one after another. This study looked primary reasons why companies fail offered solutions to improve situation. For this study, a desk research approach was employed whereby materials from previously conducted surveys, articles, journals, documents public libraries, internet, other sources were reviewed. From findings is concluded that major endogenous factor leads failure revolves around bad/poor governance as well poor risk management practices. Frequent changes in government policies (i.e. exogenous) cause failures. It recommended organizations should eschew multi-disciplinary governance, including economics, psychology, sociology, law. There be strong collaboration co-operation between Chief Executive Officer (CEO) Finance (CFO) order strengthen through maximised stakeholder value, transparency accountability efficient capital allocation.

Язык: Английский

Процитировано

Audit committee chairman and auditor choice: an analysis of first-tier, second-tier, and third-tier accounting firms DOI

Ni Wayan Rustiarini, Anik Yuesti, Ni Made Sunarsih

и другие.

Cogent Business & Management, Год журнала: 2024, Номер 12(1)

Опубликована: Дек. 26, 2024

The audit committee (AC) plays a crucial role in corporate governance, particularly financial reporting and the selection of independent auditors. Despite this, literature on AC chair is sparse. This study seeks to elucidate influence chairman characteristics auditor selection. chairman's are proxied by expertise, tenure, gender, nationality. Additionally, it broadens scope existing categorizing accounting firms into three groups: first-tier, second-tier, third-tier, as opposed traditional dichotomy Big Four non-Big Four. research focuses manufacturing companies Indonesia Stock Exchange from 2017 2022. Findings indicate that chairs with or expertise more likely engage first-tier second-tier In contrast, statistical analysis shows tenure does not significantly impact choice between Furthermore, female foreign display preference for hiring over third-tier ones.

Язык: Английский

Процитировано