The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality
Accounting Analysis Journal, 2020 The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of ...
Indah Kurniasih, Kiswanto Kiswanto
doaj +1 more source
Managing Opportunities and Challenges of Co-Authorship [PDF]
, 2014 Research with the largest impact on practice and science is often conducted by teams with diverse substantive, clinical, and methodological expertise.
Alexander, Gregory L. +13 more
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Accounting conservatism and banking expertise on board of directors [PDF]
Review of Quantitative Finance and Accounting, 2017 Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting conservatism. In this paper, we add to this growing literature by providing an innovative way to measure banking expertise based on life-time working history in banks of all individual directors on the board.
Tri Tri Nguyen +3 more
openaire +1 more source
China Journal of Accounting Studies, 2022 The number of annual report comment letters (ARCLs) has been increasing over the years with the stock exchanges continuously strengthening ex-post supervision.
Yi Quan +3 more
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Board governance quality and risk disclosure compliance among financial institutions in Uganda [PDF]
Journal of Asian Business and Economic Studies, 2021 Purpose – This paper aims to examine the impact of board governance quality (BGQ) and its mechanisms, namely board activity, board independence, board communication and board expertise, on the level of risk disclosure compliance (RDC) among financial ...
Geofrey Nkuutu +4 more
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Audit committee attributes, board attributes and market performance of listed deposit money banks in Nigeria [PDF]
Banks and Bank Systems, 2021 This paper aims to discover the association between various audit committee and board attributes and the market performance of listed deposit money banks in Nigeria.
Oluwatamilore Omotoye +4 more
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Board structure and supplementary commentary on the primary financial statements [PDF]
, 2014 Purpose: This research investigates the relationship between the extent and focus of supplementary narrative commentary (SNC) on amounts reported in the primary financial statements and board structure variables.
Dr Jia Liu +3 more
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Board Independence, Expertise, Foreign Board Member and Financial Performance of Listed Insurance Firms in Nigeria [PDF]
International Journal of Management, Accounting and Economics, 2019 Most studies on board independence, board expertise, foreign board members and financial performance in Nigeria and other parts of the world showed different results with some showing positive, negative and mixed results.
Joshua Gambo +3 more
doaj
The Relationship between the Audit Outputs and Managerial Entrenchment [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The present study investigates the relationship between audit outputs (including audit quality, type of opinion, audit fee, and timeliness) and managerial entrenchment in firms listed on the Tehran Stock Exchange.
Hamideh Nazaridavaji +1 more
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The Effect of Corporate Governance Structure on Fraud and Money Laundering
Risks, 2022 This paper aims to assess the effect of corporate governance mechanisms, including board members’ and audit committee members’ characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the level of fraud ...
Maryam Mousavi +3 more
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