Results 121 to 130 of about 8,966 (158)

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
exaly   +2 more sources

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

Journal of Business Research, 2018
Abstract 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. This present study's objective is to reconcile through meta-analysis the results of 90 studies with 165,529 firm-year
Songsheng Chen, , Bushra Komal
exaly   +2 more sources

Audit committee financial expertise and properties of analyst earnings forecasts

Advances in Accounting, 2013
Abstract An important role of financial accounting information is to aid financial statement users in forming expectations about the firm's future earnings. Prior research finds that accounting financial expertise of the audit committee is associated with higher financial reporting quality.
Gopal Krishnan
exaly   +2 more sources

Impact of expertise of audit committee chair and nomination committee chair on financial performance of firm

Corporate Governance (Bingley), 2020
Purpose The purpose of this paper is to analyze the influence of financial, monitoring and experiential expertise of audit committee chair (ACC) and HR, monitoring and experiential expertise of nomination committee chair (NCC) on the financial performance (FP) of the firm.
Muhammad Azam Roomi, Naveed Iqbal Chaudhry   +1 more
exaly   +2 more sources

Audit committee accounting financial expertise and stock price crash risk

International Review of Financial Analysis, 2023
Yewon Kim
exaly   +2 more sources

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

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 and Misappropriation of Assets

SSRN Electronic Journal, 2008
Our study extends prior literature that examines the relation between the incidence of misappropriation of assets and the effectiveness of the audit committees (Mustafa and Meier, 2006; Chapple et al., 2007). Mustafa and Meier (2006) find that the percentage of independent members and the average tenure of audit committee members significantly reduce ...
Sameer T. Mustafa, Nourhene Ben Youssef
openaire   +1 more source

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
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