Purpose This study aims to examine the association between the effectiveness of risk
committee (RC) and firms' performance in Malaysian context. It also explores whether …

Empirical evidence indicates that Environmental, Social, and Governance (ESG) practices
are associated with firm financial performance, but little is known about stock market …

This experimental study analyzes whether reporting an accounting estimate as a key audit
matter (KAM) can influence auditor judgment about the accounting estimate and the …

This study has a purpose to investigate the effect of committee audit on earnings
management. Using a sampel of companies companies listed in Indonesia Stock Exchange …

This study examines the effect of board and audit committee attributes on earnings
management. The study adopts purposive sampling technique. The study carries out robust …

The debate on the impact of audit quality on firm value and how corporate government
moderate this relationship has surfaced as a result of numerous corporate scandals. As a …

Auditor independence and the quality of audit report is of growing concern to regulators,
institutional investors and stakeholders as a series of accounting scandals have undermined …

Purpose This study examines the association between accruals quality and gender of the
firm's audit engagement partner in Indonesia. Specifically, prior studies provide evidence …

Research purposes: This study investigates whether audit quality and earnings
management moderate the effect of accounting information on market prices. Methods: This …

The authors conducted a study of the current audit quality control system in Ukraine to
develop proposals according to the main areas of its development and improvement based …