Purpose–The purpose of this paper is to examine the association between audit committee
effectiveness and timeliness of reporting. Specifically, the paper investigates whether there …

Inevitably, an accurate and timely financial statement contributes enormously to the success
of many organizations. Therefore, accuracy and availability about financial information is …

Purpose–The purpose of this paper is to investigate the relationship between audit
committee expertise and financial reporting quality. Since the Sarbanes Oxley Act, 2002 …

The corporate governance regulations and previous academic literature have paid great
attention to the characteristics of the audit committee and its oversight role as an important …

This research was carried out in order to investigate the factors affecting audit quality in
Nigeria. The primary data were supplied by 430 respondents across several stakeholders in …

The corporate governance literature indicates efforts to investigate the role of the audit
committee (AC) in improving the financial reporting quality (FRQ) after the emergence of …

This research was carried out in order to examine the impact of audit independence on
financial reporting in Nigeria. The study aimed at examining, investigating and ascertaining …

In recent years, cases of dissatisfaction from shareholders in reflection and recording of
corporate financial activities, this has given rise to establishments of Audit and risk …

Purpose The purpose of this study is to report on the level of audit committee (AC)
effectiveness on the top capitalized firms in GCC countries and to empirically investigate the …

This paper examines the association between corporate governance mechanisms and audit
report lag among 288 companies listed at Bursa Malaysia for a three year period from 2007 …