Issues In Social And Environmental Accounting, 2013 This study reviews the literature on audit committee expertise and financial reporting timeliness. Financial reporting timeliness and audit committee expertise are two areas of research gaining the attention of a large number of stakeholders because they contribute to the reliability and the relevancy of financial reporting.
Saeed Rabea Baatwah +2 more
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Does audit committee financial expertise actually improves information readability?
Revista de Contabilidad: Spanish Accounting Review, 2022 This paper investigates the relationship between audit committee financial expertise, particularly considering specific accounting financial expertise, and the readability of management reports.
María Dolores Alcaide-Ruiz +1 more
doaj +1 more source
Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee's Financial Expertise [PDF]
Journal of Accounting Auditing and Business, 2021 Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board of commissioners and the audit committee's expertise affect the relationship between audit quality and tax avoidance. The study observed manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia
Amelia Rizqia, Anies Lastiati
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Audit committee chair and financial reporting timeliness: A focus on financial, experiential and monitoring expertise [PDF]
International Journal of Auditing, 2017 In this study, we examine the association of audit committee chair financial, experiential and monitoring expertise with the audit report lag period. We find that the experiential and monitoring expertise of audit committee chairs have a significant negative association with the delay in the audit report lag period, possibly resulting in more effective
Chaudhry Ghafran, Sofia Yasmin
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The effect of the role of audit committee financial expert on the managerial short-termism [PDF]
مطالعات تجربی حسابداری مالی, 2017 Audit Committee is a key element of corporate governance. Understanding and knowledge of experienced members of the Audit Committee increase the Company's financial reporting and auditing.
یداله تاری وردی +1 more
doaj +1 more source
The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality [PDF]
مطالعات تجربی حسابداری مالیThe purpose of this study is to examine the relationship between financial expertise and the experience of the audit committee chairman with auditor selection, audit fees, and audit quality.
Akram Afsay
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Audit Committee Competence and Earnings Management in Europe
Revista de Contabilidad: Spanish Accounting Review, 2022 This study analyses the association between the competence of audit committee members and earnings management in a sample of 142 non-financial firms from France, Germany, Italy, Spain, and the United Kingdom over the 2006–2013 period. We measure members’
César Zarza Herranz +2 more
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Audit committee financial expertise, equity compensation and employee whistleblowing
Accounting, Organizations and SocietyGladys Lee
exaly +2 more sources
Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2017 Audit committee, as one of the main mechanisms of corporate governance, is obliged to examine the initial auditing program and interaction with external auditors in the process of financial reporting.
Mahmood Lari Dasht Bayaz +1 more
doaj +1 more source
The Accounting Financial Expertise of the Audit Committee Chair and Oversight Effectiveness
Auditing: A Journal of Practice & Theory, 2023 SUMMARY Prior research finds that the presence of accounting financial expertise (AFE) on the audit committee (AC) enhances financial reporting quality. The current study provides a broad examination of the effect of the AFE residing in the AC chair on the monitoring of financial reporting quality and the audit process. Based on a sample
Ganesh Krishnamoorthy +4 more
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