Analysis of the relationship between certain audit committee characteristics and key audit matters disclosed in the audit reports of South African state-owned enterprises, using logistic regression analysis-Reference-Cited by-同舟云学术

Analysis of the relationship between certain audit committee characteristics and key audit matters disclosed in the audit reports of South African state-owned enterprises, using logistic regression analysis

Published:2023-11 Issue:1 Volume:25 Page:37-51
ISSN:1028-9011
Container-title:Southern African Journal of Accountability and Auditing Research
language:en
Short-container-title:Southern African Journal of Accountability and Auditing Research

Author:

Myeza Lindani¹^ORCID,Varachia Zakiyyah¹^ORCID

Affiliation:

1. Department of Commerce Law and Management, University of the Witwatersrand

Publisher

Southern African Institute of Government Auditors

Reference78 articles.

1. Abbott L.J. Parker S Peters G.F. 2004 Audit committee characteristics and restatements Auditing: A Journal of Practice & Theory 23 1 69 87 https://doi.org/10.2308/aud.2004.23.1.69

2. Abu N.A. Jaffar R. 2020 Audit committee effectiveness and key audit matters Asian Journal of Accounting and Governance 14 67 78 http://dx.doi.org/10.17576/AJAG-2020-14-06

3. Al-Hadrami A. Rafiki A. Sarea A. 2020 The impact of an audit committee's independence and competence on investment decision: A study in Bahrain Asian Journal of Accounting Research 5 2 299 313 https://doi.org/10.1108/AJAR-02-2020-0008

4. Allegrini M Greco G 2013 Corporate boards audit committees and voluntary disclosure: Evidence from Italian listed companies Journal of Management & Governance 17 187 216 https://doi.org/10.1007/s10997-011-9168-3

5. Baatwah S.R. 2022 Key audit matters and big4 auditors in Oman: A quantile approach analysis Journal of Financial Reporting and Accounting ahead-of-print (ahead-of-print). http://doi.org/10.1108/JFRA-09-2021-0289