Studying the Moderating Role of Audit Committee Independence in the Relationship between CEO Narcissism and Real Earnings Management

Ownership Structure And Risk Management Moderated By Audit Committee On Firm Performance

“…From these two models it can be concluded that the Audit Committee can moderate the influence of Managerial Ownership on Firm Performance. This research is in line with (Alkhyyoon et al, 2023b), (Ashrafi et al, 2019a), (Machmuddah et al, 2022a). This is because the audit committee can play a role in enforcing corporate governance, supervising accounting practices, monitoring management performance, developing policies and procedures to ensure that management interests are in line with the company's long-term goals.…”

“…From the two models, it can be concluded that the Audit Committee can moderate the influence of Ownership Concentration on Firm Performance. This research is in line with (Al-Ahdal et al, 2023b), (Machmuddah et al, 2022b), (Ashrafi et al, 2019a). This is because the audit committee is one of the company's mechanisms for reducing conflicts of interest and minimizing the occurrence of fraud committed by management, and increasing disclosure of company information.…”

“…Research (Ashrafi et al, 2019b) suggests that the audit committee is one of the company's mechanisms for reducing conflicts of interest and minimizing the occurrence of fraud committed by management, and increasing disclosure of company information. This proves (Ashrafi et al, 2019a) that the audit committee has succeeded in moderating ownership concentration on firm performance because the company's credibility level will increase. Meanwhile, research (Hussin et al, 2022a) states that the audit committee can moderate the evaluation of the quality of accounting and financial reports on firm performance because the audit committee takes part in supervising the preparation of financial reports.…”

“…Research (Alkhyyoon et al, 2023b) shows that the audit committee can moderate the influence of managerial ownership on firm performance. Other research conducted by (Ashrafi et al, 2019a) shows that the audit committee can moderate the influence of RPT (related party transactions) and firm performance. Research (Machmuddah et al, 2022a) shows that the audit committee can moderate the influence of integrated reporting on firm performance.…”

Audit Committee Characteristics and Firm Performance with the Moderating Role of Political Connections

“…The inclusion of an audit committee is a fundamental component of the internal control mechanisms employed by firms to establish and maintain effective corporate governance. According to Sardari et al (2021), it may be inferred that the independence of the audit committee tends to mitigate the extent to which a firm experiences an increase in its developmental orientation. There was a concern that the independence of the audit committee could potentially hinder the growth prospects of the relevant companies.…”