| Autor: |
Harahap, Riva Ubar, Agintha, Nabilla Dwi, Kesuma, Sambas Ade, Muda, Iskandar |
| Předmět: |
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| Zdroj: |
Journal of Social Science (2720-9938); Jul2023, Vol. 4 Issue 4, p1043-1047, 5p |
| Abstrakt: |
The purpose of this study is to examine the quality of audits, with the existence of an effective audit committee within the company. Study method using systematic literature review (SLR) with bibliometric approach. The results of the study show that audit quality weakens when the audit committee has a relationship or bond between the audit committee to the CEO and external auditors. On the other hand, the financial expertise of the audit committee is able to have a positive impact on audit quality even though both have a high cost impact on the quality of the audit produced. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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