Results 1 to 10 of about 17,859 (291)
Industry expertise on audit committee and audit report timeliness [PDF]
Cogent Business and 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 +2 more
exaly +5 more sources
Audit committee expertise in large European firms [PDF]
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 ...
Felix J López-Iturriaga +1 more
exaly +5 more sources
Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity [PDF]
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 +4 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 +6 more sources
Audit committee accounting expertise, CEO power, and audit pricing [PDF]
Asia-Pacific Journal of Accounting & Economics, 2015 The Sarbanes–Oxley Act of 2002 (SOX) mandates that all listed firms disclose whether they have a financial expert on the audit committee, highlighting the committee’s expertise. However, some argue that non-accounting financial experts, compared to accounting financial experts, are not sufficient to ensure audit committee effectiveness because the ...
Yu, Jaeyoon, Kwak, B, LIm, YD, Kim, HT
openaire +3 more sources
The Role of Audit Committee Financial Expertise on the Managerial Short-Termism [PDF]
مطالعات تجربی حسابداری مالی, 2017 Audit Committee is a key element of corporate governance. The knowledge and understanding of experienced Audit Committee members increase the Company's financial reporting and auditing value.
Yadollah Tarivardi, Salahoddin Ghaderi
doaj +2 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
Jurnal Akuntansi, 2018 The aim of this research is to examine the effect of audit committee financial expertise (measured by audit committee experience in accounting, supervision, and financial)and audit committee status (relative to management) on earnings management.
Delfita Siagian, Sylvia Veronica Siregar
doaj +3 more sources
Issues In Social And Environmental Accounting, 2018 This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness.
Saeed Rabea Baatwah +2 more
openaire +2 more sources
Audit Committee Financial Expertise and Audit Report Lag: Malaysia Further Insight
Asian Journal of Accounting and Governance, 2017 Recent audit and financial reporting quality research suggest that audit committee financial expertise is a crucial ingredient for high quality financial reports. However, Malaysian literature has reported no association between audit committee financial expertise and audit report timeliness.
Zalailah Salleh +2 more
openaire +2 more sources