Effect of audit committee expertise and meeting on earnings quality in Indonesian listed companies: a conceptual approach
Purpose: The purpose of this paper will focus on monitoring and improving corporate governance through earnings quality. In particular, audit committee effectiveness is seen as a significant factor in ensuring effective corporate governance and in view of this, the aim of this paper is to develop a...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
CSRC Publishing
2017
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/25978/1/JAFEE%203%201%202017%2047%2054.pdf |
| _version_ | 1825805386567909376 |
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| author | Ahmed Bamahros, Hasan Mohammed Shaari, Hasnah Surbakti, Lidya Primta |
| author_facet | Ahmed Bamahros, Hasan Mohammed Shaari, Hasnah Surbakti, Lidya Primta |
| author_sort | Ahmed Bamahros, Hasan Mohammed |
| collection | UUM |
| description | Purpose: The purpose of this paper will focus on monitoring and improving corporate governance through earnings quality. In particular, audit committee effectiveness is seen as a significant factor in ensuring effective corporate governance and in view of this, the aim of this paper is to develop a conceptual framework that will examine the impact expertise, meeting and meeting attendance on the earnings quality of companies.
Methodology: Future empirical studies could be conducted quantitatively with secondary data. The report from annual reports of companies listed in Indonesia Stock Exchange (IDX) starting from the period of implementation of the new code on implementation guideline in 2013.Implication: In fact, the main issue was centered on financial reporting manipulations and there is need to examine and develop a mechanism that in addition, agency theory is expected to explain the above three factors in providing explanation to accounting information that relates to the earnings quality under study.Finally, it is expected that future empirical studies with this conceptual framework can enhance earnings quality for users of financial statements such as: investors, creditors, shareholders and other stakeholders in Indonesia and beyond. |
| first_indexed | 2024-07-04T06:31:29Z |
| format | Article |
| id | uum-25978 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:31:29Z |
| publishDate | 2017 |
| publisher | CSRC Publishing |
| record_format | eprints |
| spelling | uum-259782019-04-22T01:24:06Z https://repo.uum.edu.my/id/eprint/25978/ Effect of audit committee expertise and meeting on earnings quality in Indonesian listed companies: a conceptual approach Ahmed Bamahros, Hasan Mohammed Shaari, Hasnah Surbakti, Lidya Primta HF5601 Accounting Purpose: The purpose of this paper will focus on monitoring and improving corporate governance through earnings quality. In particular, audit committee effectiveness is seen as a significant factor in ensuring effective corporate governance and in view of this, the aim of this paper is to develop a conceptual framework that will examine the impact expertise, meeting and meeting attendance on the earnings quality of companies. Methodology: Future empirical studies could be conducted quantitatively with secondary data. The report from annual reports of companies listed in Indonesia Stock Exchange (IDX) starting from the period of implementation of the new code on implementation guideline in 2013.Implication: In fact, the main issue was centered on financial reporting manipulations and there is need to examine and develop a mechanism that in addition, agency theory is expected to explain the above three factors in providing explanation to accounting information that relates to the earnings quality under study.Finally, it is expected that future empirical studies with this conceptual framework can enhance earnings quality for users of financial statements such as: investors, creditors, shareholders and other stakeholders in Indonesia and beyond. CSRC Publishing 2017 Article PeerReviewed application/pdf en cc4_by_nc https://repo.uum.edu.my/id/eprint/25978/1/JAFEE%203%201%202017%2047%2054.pdf Ahmed Bamahros, Hasan Mohammed and Shaari, Hasnah and Surbakti, Lidya Primta (2017) Effect of audit committee expertise and meeting on earnings quality in Indonesian listed companies: a conceptual approach. Journal of Accounting and Finance in Emerging Economies, 3 (1). pp. 47-54. ISSN 2519-0318 http://doi.org/10.26710/jafee.v3i1.97 doi:10.26710/jafee.v3i1.97 doi:10.26710/jafee.v3i1.97 |
| spellingShingle | HF5601 Accounting Ahmed Bamahros, Hasan Mohammed Shaari, Hasnah Surbakti, Lidya Primta Effect of audit committee expertise and meeting on earnings quality in Indonesian listed companies: a conceptual approach |
| title | Effect of audit committee expertise and meeting on earnings quality in Indonesian listed companies: a conceptual approach |
| title_full | Effect of audit committee expertise and meeting on earnings quality in Indonesian listed companies: a conceptual approach |
| title_fullStr | Effect of audit committee expertise and meeting on earnings quality in Indonesian listed companies: a conceptual approach |
| title_full_unstemmed | Effect of audit committee expertise and meeting on earnings quality in Indonesian listed companies: a conceptual approach |
| title_short | Effect of audit committee expertise and meeting on earnings quality in Indonesian listed companies: a conceptual approach |
| title_sort | effect of audit committee expertise and meeting on earnings quality in indonesian listed companies a conceptual approach |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/25978/1/JAFEE%203%201%202017%2047%2054.pdf |
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