Results 271 to 280 of about 162,469 (306)

Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence

Contemporary Accounting Research, 2020
ABSTRACTThis 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 Alderman, S. Jane Jollineau
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Economic Determinants of Audit Committee Independence

The Accounting Review, 2002
This paper provides empirical evidence that audit committee independence is associated with economic factors. I find that audit committee independence increases with board size and board independence and decreases with the firm's growth opportunities and for firms that report consecutive losses. In contrast, no relation is found between audit committee
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Are Independent Audit Committee Members Objective? Experimental Evidence

The Accounting Review, 2009
ABSTRACT: We use experimental markets to examine stock-based compensation's impact on the objectivity of participants serving as audit committee members.We compare audit committee member reporting objectivity under three regimes: no stock-based compensation, stock-based compensation linked to current shareholders, and stock-based compensation linked to
Matthew J. Magilke, Brian W. Mayhew, Joel E. Pike   +2 more
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Do Independent Audit Committees Prevent Auditor Opinion Shopping?

SSRN Electronic Journal, 2010
This study analyses the impact of audit committee independence on auditor dismissal decisions and the successor auditor choice. We pay special attention to those changes that take place after firms receive a qualified audit report. These changes may be considered the observable consequence of the unobservable threat of dismissal from a client who ...
Estíbaliz Biedma López, Emiliano Ruiz-Barbadillo, Nieves Gomez Aguilar   +2 more
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Independent audit committee characteristics and real earnings management

Managerial Auditing Journal, 2014
Purpose – The purpose of this study is to investigate the effectiveness of independent audit committees in constraining real earnings management. This study examines the relationships between audit committee characteristics and real activities manipulation.
Jerry Sun, George Lan, Guoping Liu
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Audit Committee and Auditor Independence: Some Evidence from Malaysia

SSRN Electronic Journal, 2006
This paper investigate the impact of five issues on audit committee such as active audit committee, compulsory audit committee reports, audit committee approves audit fees, audit committee reviews audit fees, audit committee comprised of majority independent and non-executive directors, to auditor independence.
Zulkarnain Muhamad Sori, Yusuf Karbhari
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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
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Independence in Corporate Governance: the Audit Committee Role

Business Ethics: A European Review, 1999
The Code of Best Practice produced by the Cadbury Committee on the Financial Aspects of Corporate Governance (Cadbury Committee 1992) may be viewed as an ethical code in that it prescribes standards of board behaviour. The Code’s specific recommendations with regard to audit committees appear to offer a practical mechanism for the promotion of ethical ...
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The existence and independence of audit committees in France

Accounting and Business Research, 2004
Abstract This paper uses an agency theory framework to investigate the determinants of audit committees in France. Empirical tests address a cross-sectional sample of 285 listed companies for the fiscal year 1997, which is two years after the first Vienot report recommending the creation of audit committees among listed companies. Multivariate analyses
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Audit Committee Power and Financial Reporting Outcomes: Evidence from Lead Independent Directors on the Audit Committee

Auditing: A Journal of Practice & Theory
SUMMARY Despite SOX enhancing the requirements of audit committee (AC) members, AC members are perceived to be inactively involved or lacking timely information about accounting issues. However, when lead independent directors (LIDs) serve on ACs, they bring the ability to ensure timely sharing of and improved awareness of accounting ...
Bo Gao, Thomas Omer, Marjorie Shelley
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