Audit Committee Financial Expertise: Antidote for Financial Reporting Quality in Nigeria? [PDF]
Mediterranean Journal of Social Sciences, 2015 Audit committee financial expertise is vital to the quality of financial reporting. This study empirically investigates the impact of audit committee financial expertise on the quality of financial reporting. The financial reporting quality was measured
Asaolu, Taiwo +2 more
core +4 more sources
Does audit committee financial expertise actually improves information readability?
Revista de Contabilidad: Spanish Accounting Review, 2022 This paper investigates the relationship between audit committee financial expertise, particularly considering specific accounting financial expertise, and the readability of management reports.
María Dolores Alcaide-Ruiz +1 more
doaj +5 more sources
Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management [PDF]
SSRN Electronic Journal, 2006 A prime objective of the Sarbanes-Oxley Act and recent changes to stock exchange listing standards is to improve the quality of financial reporting.
Carcello, Joseph V. +2 more
core +3 more sources
The Role of Audit Committee Financial Expertise on the Managerial Short-Termism [PDF]
مطالعات تجربی حسابداری مالی, 2017 Audit Committee is a key element of corporate governance. The knowledge and understanding of experienced Audit Committee members increase the Company's financial reporting and auditing value.
Yadollah Tarivardi, Salahoddin Ghaderi
doaj +2 more sources
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN [PDF]
Jurnal Akuntansi dan Auditing, 2014 This study aimed to examine the effect of audit committee and firm characteristics against the possibility of fraudulent financial reporting. Audit committee characteristics examined by an independent audit committee, audit committee financial expertise,
Andrian Budi Prasetyo
doaj +3 more sources
Audit Committee Effectiveness in Family & Non Family Firms Listed in Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2021 The Different ownership structure and remarkable increase of family-owned firms in recent years, necessitate doing numerous studies. Therefore, this study investigates effectiveness of audit committee in these types of firms compared to other firms.
Seddighi Roohollah, mahdi mahannejad
doaj +1 more source
The impact of audit committee financial expertise on corporate financial decisions [PDF]
Corporate Ownership and Control, 2021 Audit committee (AC) financial experts is considered one of the important corporate governance mechanisms due to their vital role in overseeing companies’ financial reporting procedures and enhancing corporate financial decisions. Regulators and policymakers require Omani firms to have at least one director with financial expertise sitting on ACs ...
Hidaya Al Lawati, Khaled Hussainey
openaire +2 more sources
Independent financial expert members on audit committees, earnings management and the role of female directors [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: What is the impact of the presence of expert and independent members within the audit committee on earnings management? What is the impact of the presence of expert and independent women on the audit committee on earnings management ...
Anis Ben Amar, Nourhen Sayadi
doaj +1 more source
Audit Committee Characteristics and Audit Reporting Readability [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The main purpose of the present research is to investigate the relationship between audit committeefeatures and audit reporting readability. Methods: The present research is an applied one in terms of purpose and is descriptive-correlation in ...
Razieh Alikhani +2 more
doaj +1 more source
Audit committee characteristics and audit report lag: evidence from the Iran [PDF]
Big Data and Computing Visions, 2022 The purpose of this research was to empirically examine the effect of independence, size, expertise, and gender of the audit committee on audit report lag in firms listed on the Tehran Stock Exchange (TSE). Using unique data from Iran for a 5-year period
Mehdi Maranjory +1 more
doaj +1 more source