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Board characteristics and higher audit quality—Evidence from ...


Board characteristics and higher audit quality—Evidence from ...

The results are consistent with the demand-based perspective of audit services, wherein firms with strong corporate governance demand additional assurance from ...

Board Characteristics and Higher Audit Quality - IEEE Xplore

Existing empirical evidence generally supports the prediction that the board's monitoring ability is a positive function of both the proportion and independence ...

Board characteristics and higher audit quality—Evidence from ...

... Board members who meet frequently tend to be more responsible and committed. They show an effective control process and a high need for transparency and ...

BOARD CHARACTERISTICS AND AUDIT QUALITY - ResearchGate

Furthermore, our study identifies a significant positive impact on audit quality associated with interlocking directorships, emphasizing the ...

The Impact of Board Characteristics on Audit Quality ... - ijebmr

Several mechanisms can be adopted to enhance financial reporting to achieve greater accountability, maximize the utilization of resources dedicated to audit ...

Board diversity, audit committee characteristics and audit quality

It predicts that a higher number of independent directors working in the audit committee ... Directors' board characteristics and audit quality: Evidence from.

BOARD CHARACTERISTICS AND AUDIT QUALITY - Journals

(2019) discovers that directors' attributes, such as title and education, are significant elements of the social capital of the upper echelons, ...

AUDIT QUALITY AND CORPORATE GOVERNANCE: EVIDENCE

Empirical results indicate a strong positive association between audit quality and the existence of an audit committee at the companies` level, supporting ...

Board characteristics and demand for audit quality: a meta-analysis

However, contrary to the above, independent directors are often found to be passive, given their limited engagement with and knowledge of the firm (Masulis, ...

How do board features and auditor characteristics shape key audit ...

Therefore, the female chair may ask for detailed disclosure of KAM to ensure reporting quality. Although KAMs are disclosed by auditors, a female board chair ...

Board Characteristics and Audit Quality | PDF | Effect Size - Scribd

The study analyzes 56 empirical studies from 25 years covering over 20 countries. The analysis finds an overall positive association between board ...

[PDF] Board Diversity and Audit Quality: Evidence from Turkey

47 References · Board characteristics and higher audit quality—Evidence from Chinsese listed companies · The impact of internal governance mechanisms on audit ...

Two-tier board characteristics and expanded audit reporting

Considering the evidence stems from previous studies that KAMs disclosure is related to financial reporting quality (Gold et al. 2020; Reid et ...

The effect of board characteristics and audit committee ...

The issues of audit quality and audit committee have received huge consideration from the auditing profession, the general public population ...

Board Members' Outside Directorships and the Demand for Audit ...

Furthermore, it shows that the propensity to hire a higher quality auditor is significantly influenced by directors' network. Finally, the ...

Board Characteristics and External Audit Quality: Complementary or ...

Prior research has found evidence that some characteristics of the board of directors influence the quality of financial reporting. In this study we extend the ...

BOARDS CHARACTERISTICS, AUDIT COMMITTEE, EXTERNAL ...

audit reports are a powerful evidence of low quality of ... higher quality audit services and have lower tolerance towards earnings management in general.

The Impact of Audit Committee Characteristics on Audit Quality

The Impact of Audit Committee Characteristics on Audit Quality: Evidence from Saudi Arabia ... greater audit quality. The results support ...

Board Characteristics and Audit Fees - IDEAS/RePEc

We find significant positive relations between audit fees and board independence, diligence, and expertise. The results persist when similar measures of audit ...

Full article: Corporate governance, audit quality and firm performance

Research results demonstrated that board size has a negative impact on the financial performance, in contrast, the participation of women on the board and the ...