Results 261 to 270 of about 305,196 (296)

Audit Committee Characteristics and Auditor Reporting

SSRN Electronic Journal, 1998
We examine the relationship between the independence of the audit committee (from management) and auditor reporting behavior. More specifically, we consider the relationship between the percentage of audit committee members who are either insiders or ?grey?
Joseph V. Carcello, Terry L. Neal
openaire   +1 more source

Auditor Selection and Audit Committee Characteristics

AUDITING: A Journal of Practice & Theory, 2000
The role of the audit committee in corporate governance is the subject of increasing public and regulatory interest. We focus on one frequently noted function of the audit committee: auditor selection. We argue that independent and active audit committee members demand a high level of audit quality because of concerns about monetary or reputational ...
Lawrence J. Abbott, Susan Parker
openaire   +1 more source

Audit Committee Characteristics and Earnings Quality

2020
This chapter investigates the relationship between the audit committee and earnings quality of listed companies in Bahrain Bourse and to examine whether those companies comply with the obligatory code of corporate governance. The sample of this study includes 40 companies listed in Bahrain Bourse for the period 2013-2017.
Fatima Albedal, Allam Mohammed Hamdan, Qasim Zureigat   +2 more
openaire   +1 more source

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

Audit committee characteristics and tax aggressiveness

Managerial Auditing Journal, 2019
Purpose This study aims to analyze the relationship between a company’s use of aggressive tax planning and several audit committee members’ characteristics, namely, independence, expertise, diligence and gender diversity. Design/methodology/approach This paper is an empirical research using archival data from 289 Canadian listed companies for the ...
Manon Deslandes, Anne Fortin, Suzanne Landry   +2 more
openaire   +1 more source

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

The Association between Audit Committee Characteristics and Audit Fees

AUDITING: A Journal of Practice & Theory, 2003
This study examines the association between audit committee characteristics and audit fees, using data gathered under the recent SEC fee disclosure rules. We hypothesize that audit fees will be positively associated with audit committee independence, financial expertise, and meeting frequency.
Lawrence J. Abbott, Susan Parker, Gary F. Peters, K. Raghunandan   +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 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 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