Results 261 to 270 of about 10,109 (288)

Audit Committee Financial Expertise and Information Asymmetry

SSRN Electronic Journal, 2019
Purpose 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
openaire   +1 more source

Audit Committee Financial Expertise and Misappropriation of Assets

SSRN Electronic Journal, 2008
Our 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
openaire   +1 more source

Family firms and audit risks: The role of audit committee financial expertise

2012 IEEE Symposium on Business, Engineering and Industrial Applications, 2012
The 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, Khairul Anuar Kamarudin   +1 more
openaire   +1 more source

Tax Planning and Financial Expertise in the Audit Committee

SSRN Electronic Journal, 2012
Specialized 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, Yanfeng Xue, May H. Zhang   +2 more
openaire   +1 more source

Legal Expertise on Corporate Audit Committees and Financial Reporting Quality

The Accounting Review, 2011
ABSTRACT 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, Wen, Yuan, Zhao, Wanli   +2 more
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Audit Committee Financial Expertise and Earnings Management: The Role of Status

SSRN Electronic Journal, 2013
Regulatory 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, Dain C. Donelson, Matthew Ege   +2 more
openaire   +1 more source

The impact of audit committee expertise on audit quality: Evidence from UK audit fees [PDF]

British Accounting Review, 2017
Governance regulators currently place great emphasis on ensuring the presence of financial expertise on audit committees (Sarbanes-Oxley, 2002; UK Corporate Governance Code 2003–2016).
Chaudhry Ghafran, Noel O’Sullivan
exaly   +3 more sources

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.
openaire   +1 more source

THE EFFECT OF AUDIT COMMITTEE INTERNAL AUDIT EXPERTISE ON FINANCIAL REPORTING AND OPERATING PERFORMANCE

Thesis (Ph.D.)--Michigan State University. Business Administration - Accounting - Doctor of Philosophy, 2024This study examines whether internal audit expertise on the audit committee is positively associated with financial reporting quality and ...
Puccia, Jennifer Elyse
openaire   +2 more sources

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
openaire   +1 more source