Audit committees

This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010–2019. By using the FEM and SGMM estimation for panel data, the empirical results show how the characteristics of the audit committee affect tax avoidance differently.

16p toduongg 24-08-2024 2 0   Download

This paper explores the relationship between audit committees and sustainability reporting using the Global Reporting Initiative (GRI) as a framework. We find that the audit committee has an additional impact on the board of directors on voluntary sustainability. Our results also show that audit committee independence is associated with the use of Big 4 audit firms for sustainability.

12p toduongg 24-08-2024 3 0   Download

This thesis focuses on the relationships between corporate governance structures and the interactions between corporate governance actors. It places the audit committee at its central focus point, but within a holistic corporate eco-system. To develop a more rounded understanding of corporate governance phenomena, the relationships between governance structures and the interactions between governance actors are framed through the lenses of both agency theory and institutional theory.

298p runthenight04 02-02-2023 3 2   Download

The aim of this study is to investigate the nature, extent and determinants of risk information disclosed, using the context of corporate reporting in Malaysia. Key management personnel and controlling shareholders are chosen as the two types of players expected to influence corporate risk disclosure decisions. In terms of key management personnel, this study draws on upper echelons theory to develop hypotheses about the effects of demographic and other background influences of the Chief Executive Officer (CEO) and Chair of Audit Committee (CAC) on corporate risk disclosure.

289p runthenight04 02-02-2023 7 2   Download

Các tổ chức kế toán, kiểm toán quốc tế cũng nêu ra những khái niệm về kế toán như sau: Theo uỷ ban thực hành Kiểm toán Quốc tế (International Auditing Practices Committee) thì “một hệ thống kế toán là hàng loạt các loại các nhiệm vụ ở một doanh nghiệp mà nhờ hệ thống này các nghiệp vụ được xử lý như một phương tiện duy trì các ghi chép tài chính”.

86p thiuyen12 15-09-2011 289 73   Download

CIA (Central Intelligence Agency) : c c tình báo trung ng ụ ương Mĩ · Uỷ ban Chuẩn mực Kế toán Quốc tế (A. International Accounting Standards Committee - IASC) · Uỷ ban Thực hành Kiểm toán Quốc tế (A. International Auditing Practice Committee - IAPC) · FBI (Federal Bureau of Investigation) : cục điều tra liên bang Mĩ · FIFA (Fédération Internationale de Football Association) : liên đoàn bóng đá quốc tế

4p utquan3311 29-12-2009 382 106   Download