Results 11 to 20 of about 1,698,421 (256)

Audit Committee Chair Characteristics and Real Earnings Management [PDF]

Journal of Accounting and Finance, 2021
We examine the relationship between male versus female audit committee chair characteristics and real earnings management (REM). REM occurs when the firm deviates from its normal operations because managers wish to misrepresent true performance. We find that a female audit committee chair and a chair with prior auditor experience, regardless of gender,
Shiyaamsundar Thiruvadi, Sheela Thiruvadi, Kelly E. Carter   +2 more
openaire   +3 more sources

The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality [PDF]

مطالعات تجربی حسابداری مالی
The purpose of this study is to examine the relationship between financial expertise and the experience of the audit committee chairman with auditor selection, audit fees, and audit quality.
Akram Afsay
doaj   +2 more sources

Role of the Audit Committee Chair in the Financial Reporting Process [PDF]

, 2017
In my dissertation, I examine the role of the audit committee chair in the financial reporting process and test if the change in audit committee chair is associated with changes in audit fees, audit report lag, and audit quality.
Haq, Izhar
openaire   +3 more sources

Male versus Female Audit Committee Chair Characteristics and Capital Structure

Journal of Accounting and Finance, 2018
The purpose of this paper is to examine whether the audit committee chair characteristics influence the capital structure of the firm. Audit committees play a significant role in promoting the accuracy of financial statements on which the investors rely. I empirically test to see if there is an association between the presence of female audit committee
Thiruvadi, Shiyaamsundar
openaire   +3 more sources

AUDIT COMMITTEE CHAIR CHARACTERISTICS, CAPITAL STRUCTURE, AND REAL EARNINGS MANAGEMENT

, 2018
My dissertation consists of two essays. The first part of my dissertation empirically examines the relationship between female audit committee chair characteristics and real earnings management using different proxies of real earnings management.
Thiruvadi, Shiyaamsundar
openaire   +2 more sources

The role of audit committee chair tenure—A German perspective [PDF]

International Journal of Auditing, 2021
This study empirically examines the association of audit committee chair tenure and various reporting quality measures in a German setting. As the debate about the role of tenure has refuelled since the German corporate governance codex first introduced an upper limit for director tenure in 2019, this topic is of particular importance. My findings show
openaire   +1 more source

Audit Committee Chair Attributes and Audit Report Lag in an Emerging Market

International Journal of Financial Research, 2020
This study is motivated by the new listing requirement of Bursa Malaysia (formerly known as Kuala Lumpur Stock Exchange, KLSE) concerning the shorter timeframe of annual report release. Similarly, the call for future research on the efficacy of audit committee chair (ACC) attributes with audit report lag (ARL) has further driven this study.
Ayad Ahmed Mohammed Al-Qublani, Hasnah Kamardin, Rohami Shafie   +2 more
openaire   +2 more sources

Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level

Cogent Business & Management, 2020
Motivated mainly by three streams of research on religiosity and accounting expertise, this study investigates the effect of religiosity and accounting expertise on audit report lag.
Abood Al-Ebel, Saeed Baatwah, Mahfoudh Al-Musali   +2 more
doaj   +1 more source

AUDIT COMMITTEE ATTRIBUTES AND AUDITOR BRAND NAME OF LISTED COMPANIES IN NIGERIA

International Journal of Management Studies, 2019
This paper examines the effect of audit committee attributes on auditor brand name proxy by the Big 4. The study utilizes 88 listed firms in Nigeria through 440 firm-year observations ranging between the years 2012 to 2016.
Hussaini Bala, Noor Afza Amran, Hasnah Shaari   +2 more
doaj   +1 more source

Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī
Within the framework of corporate governance, audit committees play a vital and undeniable role in overseeing financial reporting and auditing. Despite extensive research on the financial expertise of audit committee members, the pivotal role of the ...
Mohammad Amin Harizavi, Seyed Ali Vaez, Amir Hossein Montazer Hojat, Mohammad Hossein Ghalambor   +3 more
doaj   +1 more source