Results 281 to 290 of about 216,025 (298)

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
openaire   +1 more source

Audit committee independence and financial expertise and earnings management: evidence from China

International Journal of Business Governance and Ethics, 2022
Alexandros E Garefalakis
exaly  

The impact of audit committee expertise on external auditors' disclosures of key audit matters

International Journal of Auditing, 2022
Greg Shailer
exaly  

The Effect of Audit Committee Expertise on Accounting Transparency

Korean Governmental Accounting Review, 2020
Jung Heon Lee, Sung Won Park, Yeol In Chang   +2 more
openaire   +1 more source

Evidence on the relation between audit committee financial expertise and internal audit function effectiveness

Journal of Economic and Administrative Sciences, 2021
Ahmed Atef Oussii
exaly  

Audit Committee Financial Expertise and Financial Reporting Timeliness: Does Audit Committee Chair Enhance the Quality?

SSRN Electronic Journal, 2013
Saeed Rabea Baatwah, zalailah salleh, Norsiah Ahmad   +2 more
openaire   +1 more source

The effects of audit committee ties and industry expertise on investor judgments—Extending Source Credibility Theory

Accounting, Organizations and Society, 2022
Jeffrey R Cohen, Ganesh Krishnamoorthy
exaly  

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

Journal of Business Research, 2018
Bilal, Songsheng Chen, Bushra Komal
exaly  

Audit committee chair and financial reporting timeliness: A focus on financial, experiential and monitoring expertise

International Journal of Auditing, 2018
Chaudhry Ghafran, Sofia Yasmin
exaly