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
ANALISIS DAMPAK KUALITAS KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2013 This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable.
Nurul Mutmainnah, Ratna Wardhani
doaj +5 more sources
Industry expertise on audit committee and audit report timeliness
Cogent Business & Management, 2021 Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualification for directors, and that evidence on the value of this expertise is limited.
Nahla Abdulrahman Mohammed Raweh +3 more
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 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
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
Bank audit committee financial expertise and timely loan loss recognition
Contemporary Accounting ResearchAbstractThis study investigates the effects of audit committee financial expertise on the timeliness of banks' loan loss provisions. I employ two regulatory shocks that mandated audit committee expertise—the Federal Deposit Insurance Corporation Improvement Act in 1991 (FDICIA) and a modified listing standard for NYSE and NASDAQ firms in 1999—as quasi ...
exaly +2 more sources