scholarly journals Accountants en verwachtingskloof:

2002 ◽  
Vol 76 (7/8) ◽  
pp. 316-323
Author(s):  
Harold Hassink
Keyword(s):  
Audit Committee ◽  
Onderzoek Naar

De case Enron, waarbij werknemers niet alleen hun baan maar in sommige gevallen ook nog eens hun pensioen dreigen kwijt te raken, maakt weer eens pijnlijk duidelijk dat het lot van werknemers nauw verbonden is met dat van de onderneming. Als vervolgens de discontinuïteit van de onderneming als een verrassing komt, richten werknemers en hun vertegenwoordigers al snel hun pijlen op de accountant. De verwachtingskloof wordt dan manifest. Dit artikel doet verslag van een onderzoek naar het bestaan en de aard van de verwachtingskloof onder vakbonden. De conclusie is dat vakbonden tevreden zijn met de wijze waarop externe accountants de controle van de jaarrekening verrichten. Zij verwachten echter meer van de corporate watchdog-functie van de accountant en van zijn rol richting ondernemingsraad. Het voorstel van de Sociaal- Economische Raad om de ondernemingsraad het recht te geven maximaal eenderde van de Raad van Commissarissen min of meer dwingend voor te dragen, biedt in dit verband interessante mogelijkheden. Denkbaar is dat deze ‘werknemers-commissarissen’ zitting nemen in het audit committee. In dat geval kunnen werknemers als belangrijke stakeholders invloed uitoefenen op de taakafbakening en op de wijze waarop de accountant binnen de onderneming rapporteert. Geconcludeerd wordt dat invloed in het audit committee en verbeterde voorlichting over de grenzen van de accountantsfunctie naar verwachting zullen bijdragen aan de verkleining van de verwachtingskloof.

scholarly journals De invloed van audit committee expertise op de interne beheersing van de jaarverslaggeving

2013 ◽  
Vol 87 (5) ◽  
pp. 176-184
Author(s):  
Editorial office Abbink
Keyword(s):  
Audit Committee ◽  
Aanwezig Zijn ◽  
Onderzoek Naar ◽  
Mate Waarin

In dit artikel rapporteren wij de uitkomsten van onderzoek naar de invloed van expertise van het audit committee op jaarrekeningherzieningen die al dan niet samenhangen met gerapporteerde tekortkomingen in de interne beheersing. Onderscheid wordt gemaakt tussen financiële expertise en branchegerelateerde expertise van leden van het audit committee. Uit het onderzoek blijkt dat sprake is van een significant verband tussen het aanwezig zijn van beide vormen van expertise en het wel of niet falen van de interne beheersing van jaarverslaggeving. Of audit committee-leden al dan niet beschikken over deze expertise bleek belangrijker te zijn dan de mate waarin over deze expertise werd beschikt. Voorts blijkt financiële expertise licht meer impact te hebben dan branche-expertise. In het merendeel van de gevallen gaan financiële expertise en branche-expertise overigens hand in hand.

scholarly journals Audit Research Summaries

2017 ◽  
Vol 91 (1/2) ◽  
pp. 58-62
Author(s):  
Editorial Office
Keyword(s):  
Audit Committee ◽  
Committee Member ◽  
Onderzoek Naar ◽  
Audit Fee

Ook deze maand presenteren wij weer enkele “Audit Research Summaries” uit de database van de American Accounting Association (www.auditingresearchsummaries. org). De eerste samenvatting betreft een onderzoek naar de invloed van economische relaties tussen verschillende auditklanten, op de kwaliteit van de audit. De onderzoekers vinden bewijs voor de veronderstelling dat de afhankelijkheid van een audit partner van de audit fee van andere klanten in een netwerk - als gevolg van zogeheten ‘audit committee member-audit partner interlocks' - de kwaliteit van de audit in het desbetreffende netwerk vermindert. De volgende samenvatting betreft een onderzoek

Committee Reports: Audit Committee

1963 ◽  
Author(s):  
J. Lewis Yager ◽  
Marshall R. Jones
Keyword(s):  
Audit Committee

Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Variabel Intervening Profitabilitas

2017 ◽  
Vol 25 (1) ◽  
pp. 13-39
Author(s):  
Achmad Tjahjono ◽  
Siti Chaeriyah
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Executive Director ◽  
Audit Committee ◽  
Positive Impact ◽  
Institutional Ownership ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Company Value ◽  
Good Corporate Governance

The Company was founded with the goal of increasing the value of the company as well as to provide prosperity for the owners or shareholders. Good Corporate Governance and profitability is an effort to enhance company value. This study aims to determine the influence of good corporate governance to company value with profitability as intervening variable. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010 - 2014. The sample is taken by using purposive sampling method. Under this method, as many as 123 companies were obtained. The analysis tool to test the hypothesis is path analysis with AMOS software version 21. Data analysis method is descriptive analysis, path analysis, and sobeltest. The results of this study indicate that managerial ownership, the audit committee and the profitability have positive impact toward the of the company value, institutional ownership has positive impact but not significant, non-executive director with negative effect tendency on the company value. The results of this study also showed that profitability cannot mediate the effect of good corporate governance mechanisms on company value. It can be suggested to replace the intervening variable with other variables such as quality of earnings instead of profitability since it is declined as an intervening variable. non-executive director and institutional ownership does not contribute any positive and significant effect on company value and profitability. The following research can use another proxy in the measurement process and consider other theories that could explain comprehensively.

Audit Committee Effectiveness Among Malaysian Listed Companies

2020 ◽  
Author(s):  
Shamsul Nahar Abdullah ◽  
Ku Nor Izah Ku Ismail
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Listed Companies ◽  
The Other ◽  
Interactive Effects ◽  
Committee Chairman ◽  
Kuala Lumpur ◽  
Political Costs ◽  
Leadership Structure

This study investigates further the previous paper by Shamsul Nahar and Al-Murisi (1997) by examining the interactive effects of the variables in that paper and introducing other variables associated with corporate governance and political costs. The present study postulated that percentage of external directors on audit committee interacted with the presence of an accountant on audit committee and with the number of years an audit committee in existence, respectively, to influence audit committee effectiveness. The study also posited that the interaction of the presence of an accountant on audit committee and the number of years an audit committee in existence positively and significantly influenced audit committee effectiveness. Addition. ally, the roles of leadership structure, audit committee chairman, and a firm's size on audit committee effectiveness were also investigated. Using a multiple regression from a sample consisting the Kuala Lumpur Stock Exchange listed companies, results showed that only a firm's size significantly influenced audit committee effectiveness in the predicted direction. Other variables, on the other hand, did not show any significant influence on audit committee effectiveness.  

TAPER-AD: onderzoek naar afbouwen van antidepressiva

De Psychiater ◽  
2020 ◽  
Vol 27 (8) ◽  
pp. 1-3
Author(s):  
Elke van Riel
Keyword(s):  
Onderzoek Naar

Impact of Corporate Governance on the Cash Holding of the Firms: An Empirical Study of Indian Manufacturing Sector

GIS Business ◽  
2017 ◽  
Vol 12 (4) ◽  
pp. 47-52
Author(s):  
Karam Pal Narwal ◽  
Sonia Jindal
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Manufacturing Sector ◽  
Control Variable ◽  
Cash Holding ◽  
Executive Directors ◽  
Control Effect ◽  
Board Size ◽  
Indian Manufacturing Sector ◽  
The Impact

The paper empirically examines the impact of corporate governance on the cash holding of the firms. The components of corporate governance are measured by board size, board meeting, audit committee members, directors remuneration and non executive directors and the cash holding is measured with the log of average cash and size is taken as control variable for the control effect on the dependent variables. Moreover, correlation and panel regression model were employed to examine the relationship between the corporate governance and cash holding. Empirical data was collected from 96 firms over the period of 2004-05 to 2013-14. The results show that directors remuneration and the number of audit committee members positively influence the cash holding and the board size also positively influences the cash holding whereas, the non executive directors and the board meetings do not play any role in enhancing the cash holding.

Pengaruh Audit Tenure dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011

Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 127-145
Author(s):  
Sayuthi Sayuthi
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Research Method ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Target Population ◽  
Financial Statements ◽  
Negative Influence ◽  
Manufacturing Company

This study aims to provide empirical evidence on the effect of audit tenure and audit committee to earning of quality. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2009-2011. This type of study is a research verificative or hypothesis testing research. The research method used in this research is census and balanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. The population of this study is 39  firms which observed periods are 3 years. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id obtained from website to the financial statements in the period 2009-2011. The hypothesis is tested by using multiple regression analysis. This result shows that (1) when there is not audit tenure and audit committee, earning of quality is at 95,4% and is not at 100% (2) audit tenure and audit committee simultaneously have negative influence toward earning of quality (3) Audit tenure and audit committee partially has negative influence toward earning of quality.

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