Research question/issue The existing literature documents that the functional expertise of
Chief Executive Officers (CEOs) in finance reduces poor performance risk, improves …

This study explores the relationship between audit committee characteristics and accounting
information quality by justifying the role of the internal information environment and political …

The purpose of this research was to empirically examine the effect of independence, size,
expertise, and gender of the audit committee on audit report lag in firms listed on the Tehran …

This study examines the impacts of the existence of AUDIT COMMITTEE and its
characteristics on AUDIT REPORT LAG. The characteristics consist of AUDIT COMMITTEE's …

Objective As audit committees are expected to assess the design and implementation of
internal controls, the challenge of supervising financial reporting controls has become more …

An Effective Internal Control System Features that Demonstrate the Evaluation and
Improvement of Existing Internal Control Systems by Highlighting Areas Where the Practical …

Objectives: This study aimed to determine the role of international auditing standards in
raising the quality of internal control of oil companies in Iraq. Materials and methods: In …

Objective As audit committees are expected to assess the design and implementation of
internal controls, the challenge of supervising financial reporting controls has become more …

Internal control quality of a firm can be affected by its specific features, auditing quality and
corporate surveillance. Establishing an appropriate internal control system in firms will …

هدف: این مقاله نحوه نظارت اعضای کمیته‌های حسابرسی، بر کنترل‌های داخلی حاکم بر گزارشگری
مالی را به بحث گذاشته است. از آنجایی که انتظارات از کمیته‌های حسابرسی برای ارزیابی طراحی و …‎