Results 171 to 180 of about 181,157 (204)

An underwriter's perspective on audit committee financial expertise

International Journal of Disclosure and Governance, 2006
This paper discusses the ways and means employed by Director and Officer Liability Insurance underwriters in the assessment of the financial statements of public companies. The techniques described are offered for the instruction and edification of corporate directors, particularly audit committee members.
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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.
John L. Abernathy, Don Herrmann, Tony Kang, Gopal V. Krishnan   +3 more
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Financial reporting complexities: Association with accounting expertise of board and audit committee

Journal of Corporate Accounting & Finance, 2023
AbstractThe purpose of our study is to examine the financial reporting complexity of listed firms in Indonesia and the association between the financial reporting complexity and the accounting expertise of boards (Board of Directors/BOD and Board of Commissioners/BOC) and audit committee members.
Sylvia Veronica Siregar, Siti Nurwahyuningsih Harahap   +1 more
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Evidence on the relation between audit committee financial expertise and internal audit function effectiveness

Journal of Economic and Administrative Sciences, 2020
PurposeThe purpose of this paper aims to investigate whether the source of audit committee accounting expertise influences the internal audit function (IAF) effectiveness in the Tunisian setting.Design/methodology/approachIn the analysis, the authors conduct a survey of chief internal auditors from Tunisian listed companies.
Ahmed Atef Oussii, Neila Boulila
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Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts

AUDITING: A Journal of Practice & Theory, 2014
SUMMARY We investigate how the number of audit committee chair positions and other audit committee financial expertise positions held by the audit committee chairman and the audit committee financial experts affects their ability to oversee a company's financial reporting process.
Paul N. Tanyi, David B. Smith
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Can Audit Committee Financial Expertise Increase External Auditors’ Litigation Risk? The Moderating Effect of Audit Committee Independence

SSRN Electronic Journal, 2019
Abstract: This study examines whether the perceived independence and financial expertise of audit committee members affect external auditors’ exposure to legal liability. We use an experiment in which potential jurors make judgments about auditor independence and legal liability for a case involving an audit failure.
Jillian R. Alderman, S. Jane Kennedy Jollineau   +1 more
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Expertise Rents from Insider Trading for Financial Experts on Audit Committees

SSRN Electronic Journal, 2017
AbstractWe document the existence of expertise rents by finding that financial experts on audit committees obtain higher abnormal returns from insider purchases than do non‐financial experts on audit committees. We further investigate whether information processing skills work alone or jointly with an information advantage to generate expertise rents ...
Scott Duellman, Jun Guo, Yan Zhang, Nan Zhou   +3 more
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Audit committee accounting financial expertise and stock price crash risk

International Review of Financial Analysis, 2023
Meeok Cho, Hui Dong Kim, Yewon Kim
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Audit Committee Financial Expertise and Financial Reporting Timeliness: Does Audit Committee Chair Enhance the Quality?

SSRN Electronic Journal, 2013
Saeed Rabea Baatwah, zalailah salleh, Norsiah Ahmad   +2 more
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The new (Version 9) American Joint Committee on Cancer tumor, node, metastasis staging for cervical cancer

Ca-A Cancer Journal for Clinicians, 2021
Alexander B Olawaiye
exaly