Business, Management and Accounting
6 years ago

Audit Committees and Internal Audits Boost Financial Statement Quality, Enhancing Corporate Transparency

1 view
International Journal of Engineering & Technology
The Impact of Audit Committee and Internal Audit towards Financial Statement Quality: External Audit and Corporate Governance as Intervening Variables
Islahuzzaman, Syafdinal, Syakıeb Arsalan, Maya Lisa Aryanti

Paper Summary

The study looked at how audit committees and internal audits impact the quality of financial statements. They found that these factors directly and indirectly affect financial statement quality, with external audits and corporate governance playing a role as well. The research showed that audit committees and internal audits together contribute to 77% of the quality of financial statements.

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