Results 1 to 10 of about 215,926 (199)
Industry expertise on audit committee and audit report timeliness [PDF]
Cogent Business & Management, 2021 Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualification for directors, and that evidence on the value of this expertise is limited.
Nahla Abdulrahman Mohammed Raweh +3 more
doaj +4 more sources
Audit committee expertise in large European firms
Managerial Auditing Journal, 2020 PurposeThis paper aims to study how audit committee member expertise is related to certain features of the committee and to the audit process.Design/methodology/approachBased on information from 2,477 directors from 296 firms in eight European countries between 2005 and 2014, this study measures average audit committee expertise using a continuous ...
Félix J López-Iturriaga
exaly +4 more sources
Journal of International Accounting, Auditing and Taxation, 2021 Abstract The extant literature and corporate governance regulations suffer from a tight focus on audit committee (AC) financial expertise as a mean of improving the AC’s oversight role. However, there is a lack of evidence about other kinds of expertise that might be important for AC effectiveness which could contribute to the quality of financial ...
Salem Alhababsah
exaly +3 more sources
Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity [PDF]
Journal of Accounting, Auditing & Finance, 2016 We study the relation between audit committee accounting expertise, analyst following, and market liquidity. Our main results indicate that analyst following increases subsequent to the appointment of an accounting expert to the audit committee.
Farber, David B. +2 more
core +2 more sources
The impact of audit committee expertise on audit quality: Evidence from UK audit fees [PDF]
British Accounting Review, 2017 Abstract Governance regulators currently place great emphasis on ensuring the presence of financial expertise on audit committees (Sarbanes-Oxley, 2002; UK Corporate Governance Code 2010–2016). Underlying this is a belief that greater expertise enhances the effectiveness of audit committees and, by extension, the quality of the external audit.
Chaudhry Ghafran, Noel O'Sullivan
exaly +3 more sources
The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality
Accounting Analysis Journal, 2020 The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of ...
Indah Kurniasih, Kiswanto Kiswanto
doaj +2 more sources
The Effect of Audit Committee Expertise on Audit Quality: Empirical Evidence from Bangladesh
Journal of Risk Analysis and Crisis Response (JRACR)The purpose of this study is to examine the effects of diverse expertise types on audit quality, providing valuable insights for corporate governance and enhancing the audit process. This research uses 651 firm-year observations for 2001-2021 year.
Md. Mominur Rahman
doaj +2 more sources
The role of intellectual capital as a mediation of relationship between audit committee and real earnings management [PDF]
Accounting, 2021 This study aims to examine the role of human capital, which is part of intellectual capital, as a mediator in the relationship between audit committee expertise and the number of audit committee meetings with real earnings management.
Istanti, Sri Layla Wahyu +2 more
doaj +1 more source
Audit Committee Effectiveness in Family & Non Family Firms Listed in Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2021 The Different ownership structure and remarkable increase of family-owned firms in recent years, necessitate doing numerous studies. Therefore, this study investigates effectiveness of audit committee in these types of firms compared to other firms.
Seddighi Roohollah, mahdi mahannejad
doaj +1 more source
Audit Committee Characteristics and Audit Reporting Readability [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The main purpose of the present research is to investigate the relationship between audit committeefeatures and audit reporting readability. Methods: The present research is an applied one in terms of purpose and is descriptive-correlation in ...
Razieh Alikhani +2 more
doaj +1 more source