Authors : Sri Mulyani and Sylvia Fettry
Abstract: This study examines the influence of audit committee composition, authority, resources and diligence toward financial reporting quality. This study uses explanatory research method and amultivariate regression test to conductthe statistic testing. Data are collected directly from companies and authoritative bodies, i.e., annual report, audit committee charter and other publications. The result indicates a positive influence of the audit committee diligence on the financial reporting quality. This is revealed that audit committee meeting and audit committee voluntary disclosure are considered to improve the quality of financial reporting.
Sri Mulyani and Sylvia Fettry, 2016. The Influence of Audit Committee Composition, Authority, Resources and Diligence Toward Financial Reporting Quality. International Business Management, 10: 1756-1767.