Results 221 to 230 of about 15,391 (265)

Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2022
Acknowledgement We deeply appreciate constructive insights from Flora Muiño (associate editor) and two anon-ymous reviewers.
Mohammad Javad Saei, Reza Hesarzadeh, Naser Makarem, Saher Aqel   +3 more
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Audit Committee Financial Expertise and Information Asymmetry

SSRN Electronic Journal, 2019
Purpose The purpose of this study is to examine the association between audit committee expertise and asymmetric information in the US equity market. Design/methodology/approach The authors use measures of information asymmetry for 705 US firms (5,260 firm-year observations) over the period from 2007 to 2018, and use the theory of expertise ...
Dina El Mahdy, Jia Hao, Yu Cong
openaire   +1 more source

Audit Committee Financial Expertise and Misappropriation of Assets

SSRN Electronic Journal, 2008
Our study extends prior literature that examines the relation between the incidence of misappropriation of assets and the effectiveness of the audit committees (Mustafa and Meier, 2006; Chapple et al., 2007). Mustafa and Meier (2006) find that the percentage of independent members and the average tenure of audit committee members significantly reduce ...
Sameer T. Mustafa, Nourhene Ben Youssef
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Audit committee chair accounting expertise and audit report timeliness

Asian Review of Accounting, 2019
PurposeThe purpose of this paper is to investigate whether the characteristics of the audit committee (AC) chair affect audit report timeliness. In particular, the direct association between AC chair accounting expertise and audit report delay, and the moderating effect of other characteristics of AC chair on this association are examined.Design ...
Saeed Rabea Baatwah, Zalailah Salleh, Jenny Stewart   +2 more
openaire   +1 more source

Earnings conservatism and audit committee financial expertise

Accounting & Finance, 2013
Using an Australian sample of 494 firm-year observations, this study finds that accounting financial expertise is the primary type of expertise that influences earnings conservatism, rather than nonaccounting financial expertise. The association between accounting financial expertise and conservatism holds only when the accounting financial expert(s ...
Sultana, Nigar, Van der Zahn, J.
openaire   +2 more sources

Audit committee financial expertise, accrual, and real earnings management

Journal of Corporate Accounting & Finance, 2022
AbstractThis study examines the effectiveness of audit committee (AC) financial expertise in mitigating accrual and real earnings management (AEM and REM hereafter). Although extant studies have examined the effects of AC expertise on earnings management, findings are inconclusive. Prior studies have also focused mainly on AEM not REM. We used the data
Kwok Yip Cheung, Ismail Adelopo
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Family firms and audit risks: The role of audit committee financial expertise

2012 IEEE Symposium on Business, Engineering and Industrial Applications, 2012
The purpose of this study is to examine whether ownership structure, i.e. family firms, influences firms’ audit risks, and whether the presence of a high proportion of financial experts on the audit committee of family firms would reduce the perceived inherent risk of auditors. In this study, the sample consists of balance panel data of 2,165 firm-year
Wan Adibah Wan Ismail, Khairul Anuar Kamarudin   +1 more
openaire   +1 more source

Audit committee accounting expertise and forward-looking disclosures

Management Research Review, 2018
Purpose The purpose of this study is to examine how the accounting expertise of audit committee members is associated with the disclosure of forward-looking information. Design/methodology/approach Manual content analysis is used to analyze forward-looking information disclosed in annual reports as well as gather data about the accounting expertise ...
Cristina Abad, Francisco Bravo
openaire   +1 more source

The audit committee chair's abilities: Beyond financial expertise

International Journal of Auditing, 2019
The audit committee chair can play a key role in the success of audit committee outcomes. The role of the chair is different than that of the other audit committee members. However, most of the research on audit committees does not distinguish the role of the chair from that of the other committee members.
Hanen Khemakhem, Richard Fontaine
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Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia

Journal of International Accounting, Auditing and Taxation, 2021
Abstract In this study, we extend the scarce literature on audit committee (AC) leadership by examining the internal auditing outcomes of AC chair overlap as measured by multiple committees of the same board the AC chair serves on and the financial expertise of the AC chair.
Wan Nordin Wan-Hussin, Hadiati Fitri, Basariah Salim   +2 more
openaire   +1 more source