Results 251 to 260 of about 17,859 (291)

Implementation strategies to improve infection prevention and control in healthcare facilities in Sub-Saharan Africa: A scoping review of evidence, practices and gaps

Ng’ambi D, Matorera R, O’Byrne T, Feasey N, Tancred T.   +4 more
europepmc   +1 more source

The impact of expertise on the mediating role of the audit committee

Managerial Auditing Journal, 2012
PurposeThe purpose of this paper is to examine external auditors' perceptions of the impact of audit committee financial expertise and industry expertise on the mediating role played by the committee in resolving auditor‐client disagreements.Design/methodology/approachThe study is a 2×2 between subjects experimental design, using 61 Malaysian auditors ...
Zalailah Salleh, Jenny Stewart
exaly   +4 more sources

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
exaly   +3 more sources

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.
core   +4 more sources

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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
exaly   +2 more sources

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
exaly   +2 more sources

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
openaire   +1 more source

Audit committee financial expertise and earnings quality: A meta-analysis

Journal of Business Research, 2018
Since the implementation of the Sarbanes–Oxley Act (SOX), a plethora of research has examined financial experts' monitoring on audit committees of financial reporting quality. However, the literature has found mixed evidence.
Bilal, Songsheng Chen, Bushra Komal
exaly   +2 more sources

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, 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
openaire   +2 more sources