( 2008 ), “ The effect of audit committee composition and structure on the performance of audit committees ”, Meditari Accountancy Research, Vol. 16 No. 2, pp. 89 - 106 . [Abstract] []Ferreira, I. 2008. The effect of audit committee composition and structure on the performance of ...
Composition of the audit committee: Ensuring members meet the new independence and financial literacy rules. International Journal of Disclosure and Governance 2(1): 67–80. Google Scholar Ettredge, M., D. Simon, D. Smith, and M. Stone. 1994. Why do companies purchase timely quarterly ...
The effect of audit committee characteristics on financial reporting This paper examines the relation between the composition and activity of the audit committee and the firm's financial reporting decisions. I model the predicted outcome of audit committee influence as a Nash bargaining solution, and ...
Google Scholar Parker, J., M. Dao, H. Huang, and Y. Yan. 2015. Disclosing material weakness in internal controls: Does the gender of audit committee members matter?Asia-Pacific Journal of Accounting & Economics24 (3/4): 407–420. Google Scholar Peni, E. 2014. CEO and Chairperson charac...
The Nomination and Remuneration Committee recommends the remuneration of Directors and Key Managerial Personnel which is approved by the Board of Directors, subject to the approval of shareholders, where necessary. The level and composition of remuneration shall be reasonable and sufficient to attract, ...
role of the audit committeeThis research discusses the key events that led to the establishment of the current regulations pertaining to the functioning of audit committees in six major capital markets of the world, namely, the U.S., U.K. Australia, India, South Africa, and Argentina, and ...
The corporate governance mechanisms considered, included the composition, expertise, independence, and number of meetings of the audit committee, as well as the type of opinion issued, the auditor, and the financial expertise of the Chief Financial Officer (CFO). Methodology...
Ethical considerations The approval to conduct the study was obtained from Kamuzu University of Health Sciences (KUHES) research and ethics committee, reference number U.03/20/3027. Further approval was obtained from the hospital direc- tor and the Head of ICU at KCH. The study was conducted ...
Research ethics approval for this study and the associated protocols was granted by the research ethics committee of the Faculty of Education and Health Sciences, University of Limerick, Ireland. A representative sample of 112 secondary schools (15% of the national total), were recruited via stratif...
The qualitative audit risk is related to: (a) the quality of the audit committee and top management; (b) the robustness of the overall internal control system; and (c) the effectiveness of the corporate governance. This governance is built by summing up the standardized values of the ...