Results 11 to 20 of about 10,109 (288)

The Effect of Audit Committee Financial Expertise And Relative Status On Earnings Management: Case of Indonesia

Jurnal Akuntansi, 2018
The aim of this research is to examine the effect of audit committee financial expertise (measured by audit committee experience in accounting, supervision, and financial)and audit committee status (relative to management) on earnings management.
Delfita Siagian, Sylvia Veronica Siregar
doaj   +3 more sources

Audit committee financial expertise, equity compensation and employee whistleblowing

Accounting, Organizations and Society
Motivated by the importance of effective oversight in mitigating the risks of employee external whistleblowing, this study investigates the effect of audit committee financial expertise and equity compensation on employee external whistleblowing. Drawing
Gladys Lee
exaly   +3 more sources

Audit committee chair and financial reporting timeliness: A focus on financial, experiential and monitoring expertise [PDF]

International Journal of Auditing, 2017
In this study, we examine the association of audit committee chair financial, experiential and monitoring expertise with the audit report lag period. We find that the experiential and monitoring expertise of audit committee chairs have a significant negative association with the delay in the audit report lag period, possibly resulting in more effective
Chaudhry Ghafran, Sofia Yasmin
openaire   +7 more sources

Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: Does Audit Committee Chair Matter?

Issues In Social And Environmental Accounting, 2018
This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness.
Saeed Rabea Baatwah, Norsiah Ahmad, Zalailah Salleh   +2 more
openaire   +2 more sources

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 by reliability (total accrual quality) and relevance (audit report lag). Fifteen money deposit banks
Ojeka, Stephen, Iyoha, F. O., Asaolu, Taiwo   +2 more
openaire   +3 more sources

Audit Committee Financial Expertise and Audit Report Lag: Malaysia Further Insight

Asian Journal of Accounting and Governance, 2017
Recent audit and financial reporting quality research suggest that audit committee financial expertise is a crucial ingredient for high quality financial reports. However, Malaysian literature has reported no association between audit committee financial expertise and audit report timeliness.
Zalailah Salleh, Saeed Rabea Baatwah, Norsiah Ahmad   +2 more
openaire   +2 more sources

Audit committee financial expertise: mitigation of real earnings management

International Journal of Accounting and Finance
The paper examines whether and in what contexts the education and experience dimensions of audit committee financial expertise lower the propensity for real earnings management. We separate financial expertise into financial education and financial experience components and test the impact of each on three real earnings management metrics for a sample ...
Aldamen, Husam, Hollindale, Janice, Duncan, Keith, Horrocks, Mitchell, Ziegelmayer, Jennifer L.   +4 more
openaire   +3 more sources

The Effect of Audit Committee Effectiveness and Potential Fraudulent Financial Statements

Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022
This study aims to determine the relationship formed between the effectiveness of the audit committee and fraudulent financial statements. The effectiveness of the audit committee in this study will be proxied through the expertise of the audit committee
Deviana Purwiyanti, Herry Laksito
doaj   +1 more source

Audit Committee and Audit Quality:An Empirical Analysis Considering Industry Expertise, Legal Expertise and Gender Diversity [PDF]

, 2021
The extant literature and corporate governance regulations suffer from a tight focus on audit committee (AC) financial expertise as a mean of improving the AC’s oversight role.
Yekini, S., Yekini, Liafisu Sina, Alhababsah, Salem   +2 more
core   +1 more source

Audit Committee Financial Expertise and Financial Reporting Timeliness

Mediterranean Journal of Social Sciences, 2022
This study examines conceptually the relevance of the audit committee financial expertise to financial reporting timeliness of a firm. The methodology adopted in this study is library research whereby relevant and extant literature related to the audit committee financial expertise and financial reporting timeliness. Audit committee financial expertise
Aimienrovbiye Humphrey Ehigie, P. A. Isenmilia   +1 more
openaire   +2 more sources