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The impact of the characteristics of audit committee members on audit committee effectiveness
Global Business and Economics Review, 2021Madeleine La Grange +2 more
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The Impact of Audit Committee Characteristics on ESG
Scientific Journal of King Faisal University: Humanities and Management SciencesIn 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
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Audit committee characteristics and financial statement comparability
Accounting & Finance, 2018AbstractFinancial 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 +3 more
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Audit committee characteristics and the audit report lag in Greece
Journal of Operational Risk, 2023Michail Nerantzidis +4 more
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Audit committee characteristics and loss reserve error
Managerial Auditing Journal, 2012PurposeThe 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
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Observations on audit committee characteristics
Managerial Auditing Journal, 2012Steven Dellaportas +2 more
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Political connections and the characteristics of the audit committee on the audit quality
ABSTRACT The goal of this study is to analyze the influence of political connections and the characteristics of the audit committee on the audit quality, as measured by the fees paid to auditors. Although the international literature explores political and auditing connections, there is a lack of studies that address the role of the audit committee as ...Ames, Alice Carolina +2 more
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Audit committee characteristics and Key Audit Matters (KAMs) disclosures
Journal of Corporate Accounting and Finance, 2023Md Khokan Bepari
exaly