A survey of research on the corporate governance of Korean firms
W Kim, W Kim, KS Park - European Corporate Governance Institute …, 2021 - papers.ssrn.com
This article reviews research conducted from 2011-2020 on the corporate governance of
Korean firms. The purpose is to promote academic interest in Korean corporate governance …
Korean firms. The purpose is to promote academic interest in Korean corporate governance …
The role of the audit committee in improving earnings quality: The case of industrial companies in GCC
A Hamdan - Journal of International Studies, 2020 - ceeol.com
We examine three audit committee characteristics, including the audit committee
independence, the size of audit committee, audit committee diligence/meetings to identify if …
independence, the size of audit committee, audit committee diligence/meetings to identify if …
Corporate political connection and audit quality
P Armadiyanti, S Iswati - Jurnal Akuntansi Dan Keuangan …, 2019 - scholarhub.ui.ac.id
Indonesia offers attractive conditions to explore research on political connections, because
Indonesia is a developing market country with a history of strong political connections in …
Indonesia is a developing market country with a history of strong political connections in …
Audit committee characteristics and firms' investment efficiency: the moderating effect of audit committee mandatory requirements
BJ Park - Spanish Journal of Finance and Accounting/Revista …, 2023 - Taylor & Francis
This study examines how the relationship between audit committee characteristics and firms'
investment efficiency is affected by mandatory requirements for audit committees. Audit …
investment efficiency is affected by mandatory requirements for audit committees. Audit …
Politically connected outside directors and market reaction: evidence from Korea
K Jeon, JYJ Chang, YS Choi - Financial Markets and Portfolio …, 2024 - Springer
Using a sample of Korean-listed firms, this study investigates whether there is an association
between political connections and market reaction. Specifically, we examine the association …
between political connections and market reaction. Specifically, we examine the association …
Politically connected audit committees and ESG reporting
S Astuti - Jurnal Akuntansi dan Auditing Indonesia, 2024 - journal.uii.ac.id
This study aims to examine the relationship between politically connected audit committees
and environmental social and governance (ESG) reporting. As explained by reputational …
and environmental social and governance (ESG) reporting. As explained by reputational …
Voluntary audit committees and financial reporting: Korean evidence
S Doo, SS Yoon - Asia‐Pacific Journal of Financial Studies, 2020 - Wiley Online Library
This study investigates whether and how a regulatory change in the appointment procedure
of audit committees affects firms' choice of an auditor or a voluntary audit committee. It also …
of audit committees affects firms' choice of an auditor or a voluntary audit committee. It also …
Impact of external audit quality on earnings management in marine enterprises
C Lin, X Wang, Y Chen - Journal of Coastal Research, 2019 - meridian.allenpress.com
ABSTRACT Lin, C.; Wang, X., and Chen, Y., 2019. Impact of external audit quality on
earnings management in marine enterprises. In: Li, L.; Wan, X., and Huang, X.(eds.), Recent …
earnings management in marine enterprises. In: Li, L.; Wan, X., and Huang, X.(eds.), Recent …
Moderating Role of Political Connection Between Audit Evidence and Audit Quality
OSJ Usrah, N Burhanuddin… - Journal of Auditing …, 2022 - journal.trunojoyo.ac.id
This study aims to provide empirical evidence of the influence of the role of political
connections as a moderator between audit evidence and audit quality at the Makassar …
connections as a moderator between audit evidence and audit quality at the Makassar …
Earnings Management Index, State Ownership, Industrial Sectors, and Timeliness of Financial Report in Indonesia
SA Putri, YA Aryani - AKRUAL: Jurnal Akuntansi, 2020 - journal.unesa.ac.id
In recent years, IDX reported that a high number of enterprises' financial reporting were
overdue. Timeliness of financial report is necessary since it is used as the main source of …
overdue. Timeliness of financial report is necessary since it is used as the main source of …