Results 171 to 180 of about 45,293 (197)

Board Characteristics, Audit Committee Characteristics and Abnormal Accruals

Pacific Accounting Review, 2004
This paper examines the relation between governance (as measured by board and audit committee characteristics) and accounting quality (as measured by abnormal accruals) in a setting where there is no a priori reason to suspect systematic management of earnings.
Michael E. Bradbury, Yuen Teen Mak, S.M. Tan   +2 more
openaire   +1 more source

Audit Committee Characteristics and Fraudulent Financial Reporting

Journal of Finance and Accounting
Prior research has shown that audit committee characteristics influence the incidence of financial statement fraud in both developed and emerging economies.
Nyamumbo, Bethsheba Kwamboka
openaire   +2 more sources

Audit committee characteristics and Key Audit Matters (KAMs) disclosures

Journal of Corporate Accounting & Finance, 2022
AbstractIn this study we have examined if audit committee characteristics in terms of audit committee members’ gender, audit committee members’ accounting and finance backgrounds, audit committee members’ industry expertise and audit committee members’ legal expertise affect the number and content characteristics of KAMs reported.
openaire   +1 more source

The impact of the characteristics of audit committee members on audit committee effectiveness

Global Business and Economics Review, 2021
Madeleine La Grange, Barry Ackers, Elza Odendaal   +2 more
openaire   +1 more source

The Impact of Audit Committee Characteristics on ESG

Scientific Journal of King Faisal University: Humanities and Management Sciences
In light of the growing significance of sustainability objectives and their connection with future economic landscapes, and considering the fundamental role of audit committees in the financial reporting environment, this study aims to measure the impact of audit committees characteristics on the level of disclosure of Environmental, Social, and ...
Mariyam Almutair, Thamir Al Barrak
openaire   +1 more source

Audit committee characteristics and financial statement comparability

Accounting & Finance, 2018
AbstractFinancial statement comparability enables weighing the similarities and differences in financial performance between firms. Prior studies mainly focus on the role of accounting standards in the production of comparability, but the role of economic agents has been largely overlooked.
Medhat Endrawes, Zhuoan Feng, Meiting Lu, Yaowen Shan   +3 more
openaire   +1 more source

Audit committee characteristics and loss reserve error

Managerial Auditing Journal, 2012
PurposeThe purpose of this paper is to investigate two audit committee characteristics – independence and expertise of the audit committee – and the property‐liability insurers' financial reporting quality, which is proxied by loss reserve error.Design/methodology/approachThe authors' hypotheses are tested using multivariate analysis where the loss ...
Fang Sun, Xiangjing Wei, Yang Xu
openaire   +1 more source

Audit committee characteristics and the audit report lag in Greece

Journal of Operational Risk, 2023
Michail Nerantzidis, George Drogalas, Themistokles Lazarides, Evangelos Chytis, Dimitris Mitskinis   +4 more
openaire   +1 more source

Audit committee chairman characteristics and earnings management

Asia-Pacific Journal of Business Administration, 2019
PurposeThe purpose of this paper is to examine the influence of the characteristics of audit committee chairman (ACC) (tenure, age, gender, ethnicity, accounting expertise and directorship) on earnings management (EM) practices.Design/methodology/approachThe Jones model and modified Jones model by Dechowet al.(1995) were used to determine the ...
Mujeeb Saif Mohsen Al-Absy, Ku Nor Izah Ku Ismail, Sitraselvi Chandren   +2 more
openaire   +1 more source

Observations on audit committee characteristics

Managerial Auditing Journal, 2012
Steven Dellaportas, Philomena Leung, Barry J. Cooper   +2 more
openaire   +1 more source