Business, Management and Accounting
8 years ago

Audit committee rules compliance in Indonesia unsatisfactory, influenced by business characteristics.

Corporate Ownership and Control
Determinants of compliance with audit committee rules: Evidence from Indonesia
Ari Kuncara Widagdo, Susela Devi K. Suppiah

Paper Summary

Related papers

Business, Management and Accounting
2 years ago

Auditors Pocket Savings from Cozy Relationships, Shortchanging Clients

Earnings Management
Corporate Governance
Tax Avoidance
3 views
Business, Management and Accounting
4 years ago

Companies Hire Auditors with Quality Control Issues to Boost Earnings Management

Earnings Management
Corporate Governance
Value-based Management
3 views
Business, Management and Accounting
8 years ago

Delayed Audits Hinder Iraq's Companies, Threaten Transparency and Accountability

Risk Management
Earnings Management
4 views

The study looked at how well companies in Indonesia follow audit committee rules. They found that many companies don't follow the rules properly. Companies with different types of family control act differently when it comes to following the rules. Companies with politically connected independent commissioners are less likely to follow the rules. On the other hand, companies with big foreign investors are more likely to follow the rules.