Results 271 to 280 of about 10,109 (288)

Audit Committee Financial Expertise, Litigation Risk, and Corporate Governance

AUDITING: A Journal of Practice & Theory, 2009
SUMMARY: 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
openaire   +1 more source

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
openaire   +1 more source

The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process

The Accounting Review, 2013
ABSTRACT Calls from practice suggest that audit committee members with industry expertise can improve audit committee effectiveness. Nevertheless, regulators and the extant literature have focused on the financial expertise of the audit committee.
Jeffrey R. Cohen, Udi Hoitash, Ganesh Krishnamoorthy, Arnold M. Wright   +3 more
openaire   +1 more source

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
openaire   +1 more source

Audit Committee Expertise and Risk Oversight Beyond Monitoring Financial Reporting

SSRN Electronic Journal
We examine whether and which type of AC expertise is associated with risk oversight beyond the financial reporting process. We find that the industry, legal, and combined accounting and industry expertise of the AC are negatively associated with the likelihood of non-GAAP-related securities class action lawsuits. Next, case settlement amounts are lower
Radhika Majeji, Gopal Krishnan, Wei Shi, Jiancheng (Duncan) Liu   +3 more
openaire   +1 more source

Evidence on the relation between audit committee financial expertise and internal audit function effectiveness

Journal of Economic and Administrative Sciences, 2021
Ahmed Atef Oussii
exaly  

Audit Committee Formation at the IPO: Existence and Financial Expertise

SSRN Electronic Journal, 2013
Michael Ettredge, Chan Li, Qian Wang, Yang Xu   +3 more
openaire   +1 more source

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
openaire   +1 more source

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

International Journal of Auditing, 2018
Chaudhry Ghafran, Sofia Yasmin
exaly  

Earnings conservatism and audit committee financial expertise

Accounting and Finance, 2015
Nigar Sultana
exaly