Results 231 to 240 of about 1,698,421 (256)

Audit Committee Chair Monitoring Incentives to Use Voluntary Disclosure in the Audit Committee Report Under High Agency Conflicts

Journal of Accounting, Auditing & Finance, 2022
This study evaluates whether an association exists between the agency incentives of the audit committee chair and voluntary disclosure of their monitoring activities in their audit committee report. Prior research suggests that a shift toward greater voluntary disclosure in the audit committee report occurred following the passage of the Sarbanes–Oxley
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The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?

Managerial Auditing Journal, 2023
Purpose This study aims to examine how the prestige of audit committee (AC) chairpersons influences earnings management. Design/methodology/approach The sample contains 1,973 firm-year observations of French listed firms for the period 2007–2018. The authors examine the status of AC chairs and CEOs by focusing on the French business elite system ...
Géraldine Broye, Pauline Johannes
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Sustainability Reporting Ecosystem: Insights of Audit Committee Chairs

Accounting Horizons
SYNOPSIS In many parts of the world, companies are preparing to transition to both mandatory reporting of sustainability and climate-related information and mandatory assurance of such information. With audit committees expected to expand their role to include sustainability information (International Federation of Accountants (IFAC ...
Roger Simnett, Anne Thompson, Andrew J. Trotman, Ken T. Trotman   +3 more
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Evidence of agency conflict among management, auditors, and the audit committee chair

Journal of Accounting and Public Policy, 1990
Abstract This research examines perceptions of agency conflict via survey results from external auditors, internal auditors, management, and the audit committee chair of the board of directors. The results suggest the existence of agency conflicts between management and audit committee chairs regarding variables that constitute full financial ...
Susan Haka, Peter Chalos
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Audit committee involvement in resolving contentious accounting issues: perceptions of chief financial officers, audit committee chairs and external auditors in Malaysia

International Journal of Accounting, Auditing and Performance Evaluation, 2013
This paper reports the results of a survey of chief financial officers, audit committee chairs, and external auditors of Malaysian publicly listed companies to elicit their perceptions of the involvement of audit committees in resolving contentious accounting issues. A total of 98 usable responses were received. In general, we find that issues arise on
Salleh, Zalailah, Stewart, Jenny
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Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts

AUDITING: A Journal of Practice & Theory, 2014
SUMMARY We investigate how the number of audit committee chair positions and other audit committee financial expertise positions held by the audit committee chairman and the audit committee financial experts affects their ability to oversee a company's financial reporting process.
Paul N. Tanyi, David B. Smith
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Non‐generally accepted accounting principles disclosures and audit committee chairs’ external directorships

Journal of Business Finance & Accounting, 2021
AbstractI examine the relation between the quality of non‐generally accepted accounting principles (GAAP) earnings disclosures and the number of external directorships held by a firm's independent audit committee chair (ACC). I find that firms with ACCs holding more external directorships provide higher quality non‐GAAP disclosures than those who do ...
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Audit firm size and firm profitability: the moderating roles of audit committee chair experience and overlap

Journal of Financial Reporting and Accounting
Purpose This paper aims to investigate the relationship between audit firm size and firm profitability in Jordan. It introduces the accounting and finance experience of the audit committee chair and the overlap of the audit committee chair as moderating variables to examine their influence on the relationship ...
Laith Alsheyab, Maha Shehadeh
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Does Audit Committee Chairs' Collectivism Matter? The Impact of Rice Culture on Financial Fraud

Business Ethics, the Environment & Responsibility
ABSTRACT This paper investigates whether audit committee (AC) chairs' collectivism has an impact on corporate financial frauds. Based on the rice theory of culture, we identify the AC chairs born in rice‐planting regions as those from collectivist cultures.
Li Chen, Yingwen Guo
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The New (Version 9) American Joint Committee on Cancer Tumor, Node, Metastasis Staging for Cervical Cancer

Ca-A Cancer Journal for Clinicians, 2021
Alexander B. Olawaiye, David G Mutch, M Kay Washington   +2 more
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