Results 271 to 280 of about 182,028 (297)

Audit committee financial expertise and RPT-conflict disclosure: insight evidence from Malaysia

International Journal of Accounting, Auditing and Performance Evaluation, 2019
Mohd Mohid Rahmat
exaly   +2 more sources

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

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

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

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
openaire   +1 more source

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

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

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
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 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