Results 251 to 260 of about 10,109 (288)

Earnings conservatism and audit committee financial expertise

Accounting & Finance, 2013
Using 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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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, Richard Fontaine
exaly   +2 more sources

The effect of audit committee shareholding, financial expertise and size on interim financial disclosures

Accounting and Business Research, 2005
Abstract In recent years, corporate failures and accounting irregularities have led to concerns about the effectiveness of audit committees in the financial reporting process. In response, corporate governance committees in different countries have made specific recommendations designed to enhance the role of the audit committee in executing its ...
Mangena, Musa, Pike, Richard H.
openaire   +3 more sources

Audit committee financial expertise, accrual, and real earnings management

Journal of Corporate Accounting and Finance, 2022
AbstractThis 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
exaly   +3 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.
Naveed Iqbal Chaudhry, Muhammad Azam Roomi   +1 more
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.
John L Abernathy, Gopal V Krishnan
exaly   +2 more sources

Audit committee independence and financial expertise and earnings management: evidence from China

International Journal of Business Governance and Ethics, 2022
This paper investigates the effect of the audit committee's independence and financial expertise on financial reporting quality. In particular, we investigate the relationship between the audit committee's independence and financial expertise and accrual
Alexandros Garefalakis, Andreas Koutoupis   +1 more
exaly   +2 more sources

Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany

International Journal of Auditing, 2022
Several calls from practitioners and the relevant literature suggest that audit committee directors with industry expertise complement the knowledge of financial experts.
Martin Thomsen, Christoph Watrin
exaly   +2 more sources

Audit committee accounting financial expertise and stock price crash risk

International Review of Financial Analysis, 2023
Meeok Cho
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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, Reza Hesarzadeh, Naser Makarem, Saher Aqel   +3 more
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