Results 221 to 230 of about 1,698,421 (256)

Does trust matter in external audits? The role of audit committee chair’s trust in external audits

Managerial Auditing Journal, 2023
Purpose This study aims to investigate the impact of the audit committee chair’s trust on the quality of interactions between the external auditor and the audit committee chair in Hong Kong. Design/methodology/approach The research uses a questionnaire survey to gather data from the audit committee chairs of the listed companies in Hong Kong, with a
Cheung, Kwok Yip, Lai, Chung Yee
openaire   +2 more sources

Audit committee chair accounting expertise and audit report timeliness

Asian Review of Accounting, 2019
PurposeThe purpose of this paper is to investigate whether the characteristics of the audit committee (AC) chair affect audit report timeliness. In particular, the direct association between AC chair accounting expertise and audit report delay, and the moderating effect of other characteristics of AC chair on this association are examined.Design ...
Saeed Rabea Baatwah, Zalailah Salleh, Jenny Stewart   +2 more
openaire   +1 more source

Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: Does Audit Committee Chair Matter?

Issues in Social and Environmental Accounting, 2018
This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness.
Zalailah Salleh, Saeed Rabea Baatwah, Norsiah Ahmad   +2 more
exaly   +2 more sources

The Association Between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness

Advances in Accounting, 2014
Abstract We investigate the association between audit committee (AC) members' financial expertise and financial reporting timeliness, and extend the discussion by investigating how the source of accounting expertise (e.g., public accounting or CFO) differentially influences financial reporting timeliness.
John Abernathy, Chad Stefaniak, Adi Masli   +2 more
exaly   +2 more sources

Audit Committee Chair Succession and Financial Reporting Quality: Does Prior Audit Committee Service Matter?

2021
Newly appointed audit committee (AC) chairs face a steep learning curve. Corporate governance experts suggest that prior service on the firm’s AC should improve AC monitoring performance but their fresh perspectives, expertise, or firm onboarding policies could allow AC chairs without prior AC service to be effective monitors.
Linda A. Myers, Roy Schmardebeck, Stefan Slavov   +2 more
openaire   +1 more source

Zakat, expertise of audit committee chair and audit quality

Journal of Financial Reporting and Accounting
Purpose Religious ethics, namely, zakat, could influence organizational ethics, particularly accounting and auditing processes and decision-making. Therefore, this study aims to examine the effect of zakat and the financial and nonfinancial expertise of the audit committee (AC) chair on audit quality.
Nizam Ud Din, Shama Nazneen
openaire   +1 more source

How Audit Committee Chairs Address Information-Processing Barriers

The Accounting Review, 2020
ABTRACT This study investigates the way that experienced audit committee Chairs address barriers to effective performance. We conceptualize audit committees as groups of individuals gathering, elaborating, and sharing information, and identify key group barriers to effective audit committee oversight.
Clinton Free, Andrew J. Trotman, Ken T. Trotman   +2 more
openaire   +1 more source

Audit Committee Chair Power and Financial Reporting Quality

2021
Several prior studies continue to find evidence of financial reporting problems in a post-SOX U.S. environment and suggest that regulation is not operating effectively to address threats to financial reporting quality (FRQ). My study specifically examines how audit committee chairpersons’ (ACC) power may influence managers, and external auditors to ...
openaire   +1 more source

Geographic location of audit committee chairs and accruals quality: evidence from China

Review of Quantitative Finance and Accounting, 2021
Using a large sample of Chinese firms, we examine if the geographic proximity of audit committee chairs (ACCs) to firms is associated with accruals-based financial reporting quality. We define an ACC who is in the same province/municipality as the firm headquarters as “local” and an ACC who is not as “nonlocal”.
C. S. Agnes Cheng, Yuan Huang, null Di Sun, Yumiao Yu   +3 more
openaire   +1 more source

Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality

European Accounting Review
Audit committee chairs (ACCs) are key links in the financial reporting value chain. Whereas prior literature analyzes how ACCs contribute to effective corporate governance, we investigate how ACCs’ personal incentives help explain their audit-related preferences and actions.
Jürgen Ernstberger, Bernhard Pellens, André Schmidt, Thorsten Sellhorn, Katharina Weiß   +4 more
openaire   +1 more source