Results 161 to 170 of about 181,157 (204)
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Audit committee financial expertise, accrual, and real earnings management
Journal of Corporate Accounting & Finance, 2022AbstractThis study examines the effectiveness of audit committee (AC) financial expertise in mitigating accrual and real earnings management (AEM and REM hereafter). Although extant studies have examined the effects of AC expertise on earnings management, findings are inconclusive. Prior studies have also focused mainly on AEM not REM. We used the data
Kwok Yip Cheung, Ismail Adelopo
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Audit Committee Financial Expertise and Information Asymmetry
SSRN Electronic Journal, 2019Purpose 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
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Audit Committee Financial Expertise and Misappropriation of Assets
SSRN Electronic Journal, 2008Our 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
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Earnings conservatism and audit committee financial expertise
Accounting & Finance, 2013Using an Australian sample of 494 firm-year observations, this study finds that accounting financial expertise is the primary type of expertise that influences earnings conservatism, rather than nonaccounting financial expertise. The association between accounting financial expertise and conservatism holds only when the accounting financial expert(s ...
Sultana, Nigar, Van der Zahn, J.
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Family firms and audit risks: The role of audit committee financial expertise
2012 IEEE Symposium on Business, Engineering and Industrial Applications, 2012The 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 +1 more
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Legal Expertise on Corporate Audit Committees and Financial Reporting Quality
The Accounting Review, 2011ABSTRACT Recent trends in corporate board composition indicate an increase in the appointment of directors with legal expertise. Using two financial reporting quality measures, accruals quality and discretionary accruals, we find—for a sample of Russell 1000 firms in 2003 and 2005—that the presence (and proportion) of directors with ...
Krishnan, Jayanthi +2 more
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Tax Planning and Financial Expertise in the Audit Committee
SSRN Electronic Journal, 2012Specialized 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 +2 more
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Audit Committee Financial Expertise, Litigation Risk, and Auditor-Provided Tax Services
SSRN Electronic Journal, 2020AbstractThe Sarbanes‐Oxley Act (SOX) greatly expanded audit committees' oversight responsibilities by requiring that they preapprove all non‐prohibited non‐audit services (NAS). Using data from 2003 to 2011, we find that tax NAS are significantly lower when accounting financial experts (ACT‐FEs) serve on the audit committee, suggesting that ACT‐FEs ...
Jean Bédard, Suzanne M. Paquette
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Audit Committee Financial Expertise, Litigation Risk, and Corporate Governance
AUDITING: A Journal of Practice & Theory, 2009SUMMARY: Recent debates on audit committee financial expertise have focused on “accounting” and “nonaccounting” financial experts. A significant proportion of firms do not appoint accounting financial experts (i.e., persons with specialized accounting/auditing experience) to their audit committees.
Jagan Krishnan, Jong Eun Lee
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Audit Committee Financial Expertise and Earnings Management: The Role of Status
SSRN Electronic Journal, 2013Regulatory pressure to increase both audit committee financial expertise and board independence has resulted in lower status for audit committees relative to management. This status differential is relevant because expertise and relative status are important determinants of each party's ability to influence outcomes, particularly when parties face ...
Patrick G. Badolato +2 more
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