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The Influence of Audit Committee Chair Characteristics on Financial Reporting Quality

Journal of Risk and Financial Management, 2022
This study examines the extent to which the characteristics of the audit committee chair enhance the quality of financial reports and reduce the possibility for companies to receive a modified audit opinion (MAO) from an external auditor. We apply logistic regression to investigate the influence of Audit Committee Chair (ACC) characteristics on the FRQ
Abdalwali Lutfi, Mahmaod Alrawad, Mohamed Saad   +2 more
exaly   +3 more sources

Effects of Audit Committee Chair Characteristics on Auditor Choice, Audit Fee and Audit Quality

Accounting and Finance, 2023
AbstractWe investigate whether the characteristics of audit committee (AC) chairs are associated with decisions about auditor choice, audit fees and audit quality. Using hand‐collected Australian data, firms with AC chairs who have longer tenure and multiple AC memberships across several boards are found to be more likely to choose Big 4 and/or ...
By Dr Sarowar Hossain
exaly   +3 more sources

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Audit Committee Chair Overlap, Chair Expertise, and Internal Auditing Practices: Evidence From Malaysia

Journal of International Accounting, Auditing and Taxation, 2021
Abstract In this study, we extend the scarce literature on audit committee (AC) leadership by examining the internal auditing outcomes of AC chair overlap as measured by multiple committees of the same board the AC chair serves on and the financial expertise of the AC chair.
Wan Nordin Wan-Hussin
exaly   +2 more sources

Impact of Expertise of Audit Committee Chair and Nomination Committee Chair on Financial Performance of Firm

Corporate Governance (Bingley), 2020
Purpose The purpose of this paper is to analyze the influence of financial, monitoring and experiential expertise of audit committee chair (ACC) and HR, monitoring and experiential expertise of nomination committee chair (NCC) on the financial performance (FP) of the firm.
Muhammad Azam Roomi, Naveed Iqbal Chaudhry   +1 more
exaly   +2 more sources

The Audit Committee Chair's Abilities: Beyond Financial Expertise

International Journal of Auditing, 2019
The audit committee chair can play a key role in the success of audit committee outcomes. The role of the chair is different than that of the other audit committee members. However, most of the research on audit committees does not distinguish the role of the chair from that of the other committee members.
Richard Fontaine, Hanen Khemakhem
exaly   +2 more sources

Changing the Audit Committee Chair: An Analysis of Potential Effects on Audit Quality and Audit Fees

SSRN Electronic Journal, 2021
This paper examines the association between changes of the audit committee (AC) chair on audit quality and audit fees. We find that changes of the AC chair are negatively associated with audit quality. This finding indicates that firm-specific knowledge and task-related experience have an impact on audit quality.
Svenja Hillebrandt, Nicole V.S. Ratzinger-Sakel   +1 more
openaire   +1 more source