Audit committee 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, Richard Fontaine
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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
null Bilal, Songsheng Chen, Bushra Komal
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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 +3 more
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audit committee
financial expertise
corporate governance

8. economic growth
earnings management
audit committee characteristics

accounting expertise
audit quality
audit committee size