Abstract

Preface to the Volume 2 Issue 2 of Indian Pacific Journal of Accounting and Finance

Highlights

  • I am resolute to maintain the high-quality standard of research and publication which is anchored on the exemplary service and dedication of our editorial board, editorial review and the editorial office

  • The research findings reveal no significant indirect effects of the independent audit committee on the relationship between managerial ownership, independent board member and audit quality in the banks listed in Indonesian stock exchange (IDX)

  • The findings indicate that working capital management (WCM) variables have more explanatory power (R2) in the period after the crisis than during the crisis

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Summary

Introduction

The first article entitled “Examining the independent audit committee, managerial ownership, independent board member and audit quality in listed banks” by Dr Hisar Pangaribuana (Adventist University of Indonesia, Bandung, Indonesia), Dr Jenny Sihombinga (Adventist University of Indonesia, Bandung, Indonesia), and Dr Oluwatoyin Muse Johnson Popoola (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) examines the effects of the independent audit committee on the relationship between managerial ownership and independent board member on audit quality in the Indonesian listed banks. The research findings reveal no significant indirect effects of the independent audit committee on the relationship between managerial ownership, independent board member and audit quality in the banks listed in IDX.

Results
Conclusion
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