Results 231 to 240 of about 15,391 (265)

Legal Expertise on Corporate Audit Committees and Financial Reporting Quality

The Accounting Review, 2011
ABSTRACT Recent trends in corporate board composition indicate an increase in the appointment of directors with legal expertise. Using two financial reporting quality measures, accruals quality and discretionary accruals, we find—for a sample of Russell 1000 firms in 2003 and 2005—that the presence (and proportion) of directors with ...
Krishnan, Jayanthi, Wen, Yuan, Zhao, Wanli   +2 more
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Zakat, expertise of audit committee chair and audit quality

Journal of Financial Reporting and Accounting
Purpose Religious ethics, namely, zakat, could influence organizational ethics, particularly accounting and auditing processes and decision-making. Therefore, this study aims to examine the effect of zakat and the financial and nonfinancial expertise of the audit committee (AC) chair on audit quality.
Nizam Ud Din, Shama Nazneen
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Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence

Contemporary Accounting Research, 2020
ABSTRACTThis study examines whether the perceived independence and financial expertise of audit committee members affect external auditors' exposure to legal liability. We use an experiment in which potential jurors make judgments about auditor independence and legal liability for a case involving an audit failure.
Jillian Alderman, S. Jane Jollineau
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The Impact of Audit Committee IT Expertise on Data Breaches

Journal of Information Systems, 2022
ABSTRACT The continued risk of cyberattacks has led regulatory and governance bodies to call on boards to take a more active role in overseeing and preventing future cyber risks. Boards have responded by delegating cyber risk responsibilities to board technology committees and increasingly the audit committee (AC).
Chu Chen, Caroline Hartmann, Anne Gottfried   +2 more
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Tax Planning and Financial Expertise in the Audit Committee

SSRN Electronic Journal, 2012
Specialized knowledge allows expert directors to provide valuable advice while simultaneously monitoring managers. We investigate the advising and monitoring roles of corporate directors by examining the relation between firm tax planning and the level of financial expertise on the audit committee.
John R. Robinson, Yanfeng Xue, May H. Zhang   +2 more
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An underwriter's perspective on audit committee financial expertise

International Journal of Disclosure and Governance, 2006
This paper discusses the ways and means employed by Director and Officer Liability Insurance underwriters in the assessment of the financial statements of public companies. The techniques described are offered for the instruction and edification of corporate directors, particularly audit committee members.
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Audit Committee Financial Expertise, Litigation Risk, and Corporate Governance

AUDITING: A Journal of Practice & Theory, 2009
SUMMARY: Recent debates on audit committee financial expertise have focused on “accounting” and “nonaccounting” financial experts. A significant proportion of firms do not appoint accounting financial experts (i.e., persons with specialized accounting/auditing experience) to their audit committees.
Jagan Krishnan, Jong Eun Lee
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Audit Committee Financial Expertise and Earnings Management: The Role of Status

SSRN Electronic Journal, 2013
Regulatory pressure to increase both audit committee financial expertise and board independence has resulted in lower status for audit committees relative to management. This status differential is relevant because expertise and relative status are important determinants of each party's ability to influence outcomes, particularly when parties face ...
Patrick G. Badolato, Dain C. Donelson, Matthew Ege   +2 more
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Can Audit Committee Financial Expertise Increase External Auditors’ Litigation Risk? The Moderating Effect of Audit Committee Independence

SSRN Electronic Journal, 2019
Abstract: This study examines whether the perceived independence and financial expertise of audit committee members affect external auditors’ exposure to legal liability. We use an experiment in which potential jurors make judgments about auditor independence and legal liability for a case involving an audit failure.
Jillian R. Alderman, S. Jane Kennedy Jollineau   +1 more
openaire   +1 more source

The Effect of Audit Committee Expertise on the Key Audit Matters

Korean Accounting Information Association, 2022
Sung-Won Park, Chang-Yeol In
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