Corporate governance and audit committee

Salloum, Laura; Salloum, Charbel; Hager, Jarrar; Sassine, Mario; Gebrayel, Elias; Chaanine, Nathalie

doi:10.1504/ijmfa.2015.074900

Cited by 10 publications

(10 citation statements)

References 40 publications

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“…These results can be interpreted that the better the audit committee's performance, the better the implementation of GCGwill also prove that the audit committee can be maximally utilized in implementing the principles of good corporate governance. The results of this study support the results of research by Abdullah et al (2018), Drogalas et al (2016, Gusnardi (2011), Al-Baidhani (2019, Salloum et al (2016) The agenda discussed in the audit committee membership meeting at SOEs in Indonesia, among others, is related to performance evaluation, including evaluation of the implementation (implementation) of good corporate governance. From the meeting, if there are deficiencies in the implementation of GCG, it can be evaluated for future improvements.…”

Section: Effect Of Audit Committee Performance On the Implementation ...supporting

confidence: 87%

“…The attributes of the audit committee consist of size, independence, meeting frequency, expertise, and compensation plans (Al-Baidhani, 2016;Salloum et al, 2016). Previous studies have shown that the audit committee affects the implementation of GCG (Abdullah et al, 2018;Drogalas et al, 2016;Gusnardi, 2011;Al-Baidhani, 2016;Salloum et al, 2016).…”

Section: Introductionmentioning

confidence: 99%

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The effect of the performance of the audit committee, internal audit, and manager religion on the implementation of good corporate governance and their implications on fraud

Friyani

Haryadi²,

Afrizal³

et al. 2022

JES

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The main objective of this research is to analyze the performance of the audit committee, internal audit, and religiosity of the manager on the implementation of good corporate governance (GCG) and its implication for fraud. The study was conducted at State-owned enterprises (SOEs) in Indonesia. The population of this research is all SOEs in Indonesia, and the number of samples is 89 SOEs (based on the Slovin formula). The sampling method used a simple random sampling technique. The research data was obtained by submitting a list of questions to the selected respondents. Respondents consist of the chairman of the audit committee or members of the audit committee, the head of internal audit or members of internal audit, the corporate secretary, and the finance director (financial manager). The data were analyzed using the SEM-PLS model. The research proves that the performance of audit committees and internal audits affects the implementation of GCG, while the religiosity of managers does not affect the implementation of GCG. The research also proves that the performance of the audit committee and the implementation of GCG affect fraud, while internal audit and religiosity of managers do not affect fraud

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Section: Effect Of Audit Committee Performance On the Implementation ...supporting

confidence: 87%

Section: Introductionmentioning

confidence: 99%

The effect of the performance of the audit committee, internal audit, and manager religion on the implementation of good corporate governance and their implications on fraud

Friyani

Haryadi²,

Afrizal³

et al. 2022

JES

View full text Add to dashboard Cite

show abstract

“…Separation of ownership and control is one of the main concerns and issues of any organization. Stakeholder and shareholder interests are being jeopardized by fraudulent financial reporting, which has major effects on the firm’s performance and on the public confidence (Salloum et al , 2015).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

The effect of corporate social responsibility practices on tax avoidance: an empirical study in the French context

Chouaibi

Rossi

Abdessamed

2021

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Purpose The purpose of this paper is to examine the negative impact of corporate social responsibility (CSR), business ethics and responsible corporate governance on tax avoidance within a sample of 119 French industrial companies from 2010 to 2019. Design/methodology/approach To test the current hypotheses of this study, the authors applied linear regressions with panel data using the Thomson Reuters ASSET4 database from a sample of 119 French companies over the period of 2010–2019. Findings The results show that companies with no conduction of CSR activities are more aggressive in the avoidance of taxes than others, confirming the idea that CSR could be seen as a facet of corporate culture that affects business corporate tax avoidance. Practical implications The results have interesting implications for investors and other partners who are interested in the business. Thus, for the government, to develop financial transparency, the improvement of the means of legal action such as the tax administration and the support of the action of civil society are pivotal to strengthen the legitimacy of tax. Originality/value This work is one of the studies that examine the effect of CSR, ethics and responsible governance on tax avoidance.

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“…Ukuran komite audit berpengaruh positif dan tidak signifikan terhadap biaya audit. Hasil ini didukung oleh penelitian Hossain dan Sobhan (2019), Odudu et al (2018), dan Salloum et al (2015). Penelitian Shakhatreh dan Alsmadi (2021) menyatakan alasan keberadaan komite audit tidak berdampak pada biaya audit kemungkinan dikarenakan oleh komite audit dibentuk hanya demi memenuhi regulasi pemerintah.…”

Section: Tabel 5 Hasil Regresi Data Panelunclassified

“…Keahlian keuangan komite audit memiliki pengaruh positif dan tidak signifikan terhadap biaya audit. Hasil ini didukung oleh penelitian Abu dan Okpe (2021), Kee (2015), dan Salloum et al (2015). Di Indonesia, keberadaan anggota komite audit yang mempunyai keahlian di bidang akuntansi dan keuangan adalah suatu hal yang wajib dan diatur di Peraturan OJK No.…”

Section: Tabel 5 Hasil Regresi Data Panelunclassified

Karakteristik Dewan Direksi, Komite Audit, dan Biaya Audit

Hendi

Shella

2022

E-Jurnal Akuntansi

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This study aims to examine the influence of the board of directors and the audit committee characteristic on audit fees. The independent variables were the size of the board of directors, the independence of the board of directors, women on the board of directors, the size of the audit committee, the independence of the audit committee, the financial expertise of the audit committee, the diligence of the audit committee, and women on the audit committee. The research population includes financial sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample consists of 208 observations which were determined through purposive sampling. Data were analyzed by panel data regression. The analysis results showed that the size of the board of directors and the diligence of the audit committee had a significant positive influence on audit fees. Other variables have no significant effect on audit fees. Keywords: Audit Committee; Audit Fee; Board of Director; Financial Sector

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Corporate governance and audit committee

Cited by 10 publications

References 40 publications

The effect of the performance of the audit committee, internal audit, and manager religion on the implementation of good corporate governance and their implications on fraud

The effect of the performance of the audit committee, internal audit, and manager religion on the implementation of good corporate governance and their implications on fraud

The effect of corporate social responsibility practices on tax avoidance: an empirical study in the French context

Karakteristik Dewan Direksi, Komite Audit, dan Biaya Audit

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