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Audit committee financial expertise and internal control weakness: does CEO overconfidence matter?
Journal of Financial Reporting and AccountingPurpose The presence of financial experts within audit committees (AC, hereafter) has been a central concern for regulatory bodies. These guidelines underscore the significance of having members with distinct financial acumen and proficiency on AC. The primary objective of this research is to explore the influence of financial expertise within AC on ...
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Audit Committee Formation at the IPO: Existence and Financial Expertise
SSRN Electronic Journal, 2013Michael Ettredge +3 more
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Earnings conservatism and audit committee financial expertise
Accounting and Finance, 2015Nigar Sultana
exaly
Does Audit Committee Industry Expertise Affect the Likelihood of Financial Restatements?
SSRN Electronic Journal, 2010Jeffrey R. Cohen +3 more
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