This study demonstrates the impact of audit committees and independent commissioners on financial statement integrity, suggesting both positive and negative influences.
Key Points
The audit committee's positive influence on financial statement integrity highlights its importance in governance.
Data analysis shows that independent commissioners and audit quality negatively affect financial statement integrity, indicating potential weaknesses.
This study employed multiple linear regression analysis to understand the relationships using 45 data points from listed companies.
Findings support the need for enhanced oversight mechanisms in financial reporting to ensure integrity and reliability.
Cite This Study
Kusumaningrum et al. (2025) studied this question.