Results 271 to 280 of about 216,025 (298)

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
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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
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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
openaire   +1 more source

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
openaire   +1 more source

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
openaire   +1 more source

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

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
openaire   +1 more source

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
openaire   +1 more source