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ACCOUNTING CONSERVATISM AND THE EXPERTISE OF BOARD MEMBERS
Este estudo buscou analisar o valor consultivo da expertise dos diretores de conselho de administração das entidades brasileiras como um parâmetro relevante para impactar o conservadorismo contábil. Os dados deste estudo são secundários, com uma amostra composta por 50 firmas da Bolsa Brasil Balcão (B3), cujos subsetores incluem entidades cíclicas e ...Ferreira, Alison Silva +3 more
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Are banking and accounting expertise on the audit committee related to bank loan terms?
Journal of Corporate Accounting and Finance, 2023Peiyi Liu
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Does CFO accounting expertise matter to corporate social responsibility disclosure in 10-Ks?
Journal of Applied Accounting Research, 2021Jun Guo, Sungsoo Kim
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Accounting expertise in litigation and dispute resolution
2012This paper looks at the role of experts from both a United Kingdom and North America perspective. The paper starts by pointing out the important role of expert evidence in assisting the tier of fact. The distinction between accountants as fact witnesses and as expert witnesses is identified.
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Audit committee accounting expertise and forward-looking disclosures
Management Research Review, 2018Francisco Bravo, Cristina Abad
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Audit committee chair accounting expertise and audit report timeliness
Asian Review of Accounting, 2019Zalailah Salleh +2 more
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Accounting conservatism and banking expertise on board of directors
Review of Quantitative Finance and Accounting, 2019Chau Duong, Tri Tri Nguyen
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