attempt to adapt to the ever-changing business environments and transactions that are becoming increasingly complex, it is crucial that accounting professionals, especially auditors, possess qualities that
auditors are very crucial when identifying threats to auditors’ independence and potential conflicts of interest, which, in turn, could negatively affect the reliability of the audit works. The SEC noted
Governance Attributes Board Committee Characteristics 1) Board Size 2) Board Independence 3) Board Duality 4) Board Meeting Audit Committee Characteristics 1) Audit Committee Size 2) Audit Committee Expertise
Governance Network (2014) 7 Section A: Board 1.0 Responsibilities 8 2.0 Leadership and independence 9 3.0 Composition and appointment 11 4.0 Corporate culture 12 5.0 Risk oversight 13 6.0 Remuneration 14 7.0
auditor. Each element listed above is a crucial foundation of reliable financial report preparation; 3. Audit Committee and independent director: The audit committee and independent directors are considered
criteria* for independence between each other. This is part of an effort to enhance the qualification of the Digital Asset Custodian Wallet Providers to ease the requirements for these providers that have
corporate governance frameworks reduce investor confidence, and can discourage outside investment. Also, as pension funds continue to invest more in equity markets, good corporate governance is crucial for
takeover market on corporate culture. The results of our study make key contributions to several strands of the literature. First, we contribute to a crucial area of research on the effect of board gender
concerning Rules on Rendering a Waiver of Appointing Independence Director of Securities Company or the Notification of the Office of Securities and Exchange Commission concerning Rules on Rendering a Waiver
rendered a waiver of appointing an independent director under the Notification of the Office of the Securities and Exchange Commission concerning Rules on Rendering a Waiver of Appointing Independence