Results 241 to 250 of about 4,632 (269)

CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter?

Managerial Auditing Journal, 2015
Purpose – This paper aims to hypothesise that demographic characteristics of managers play a significant role in performing their duties amongst which is financial reporting. This study aims to examine whether CEO characteristics, namely, tenure and financial expertise, are associated with audit report timeliness.
Saeed Rabea Baatwah, Zalailah Salleh, Norsiah Ahmad   +2 more
exaly   +3 more sources

CEO Equity Incentives and Financial Misreporting: The Role of Auditor Expertise

The Accounting Review, 2014
ABSTRACT Prior studies find inconsistent evidence regarding the effect of CEO equity incentives on financial misreporting. We argue that this inconsistency stems from not considering detection mechanisms that mitigate the effect of equity incentives on misreporting by limiting the ability of managers to carry out such manipulative ...
Sudarshan Jayaraman, Todd Milbourn
core   +3 more sources

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Audit committee financial expertise and internal control weakness: does CEO overconfidence matter?

Journal of Financial Reporting and Accounting
Purpose 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 ...
Husam Ananzeh
exaly   +2 more sources

CEO financial background and internal control weaknesses

Corporate Governance: an International Review, 2020
Research question/issue: The existing literature documents that the functional expertise of Chief Executive Officers (CEOs) in finance reduces poor performance risk, improves financial reporting quality, and mitigates audit risk.
Javad Oradi, Kaveh Asiaei, Zabihollah Rezaee   +2 more
exaly   +2 more sources

Auditor's expertise and the effect of the European banking sector CEO skill on audit quality during the European financial crisis

International Journal of Banking, Accounting and Finance, 2021
Panagiotis Tachinakis, Michalis Samarinas   +1 more
exaly   +2 more sources

The Value of Expertise: How CEO and Board CSR Expertise Enhance the Financial Effects of Firm’s CSR

Academy of Management Proceedings, 2021
We examine how CEO and board CSR expertise (knowledge) can interact to influence the extent to which firms benefit from their CSR investments.
Marwan Ahmad Alshammari, Soumendra Banerjee, Tushar Ravindra Shah   +2 more
openaire   +1 more source

Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy

Journal of Financial Reporting and Accounting, 2022
Purpose This study aims to analyse the role of the financial and accounting expertise of the chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy. Design/methodology/approach This study is based on data collected from a large sample of all non-financial companies listed on Vietnamese stock exchanges during the ...
Diem Nhat Phuong Ngo, Cong Van Nguyen
openaire   +1 more source

The effect of independent directors' financial expertise on the use of private information in setting bank CEO bonuses

International Journal of Managerial Finance, 2021
PurposeThe purpose of this study is to examine whether independent directors' financial expertise affects the use of private information in setting bank chief executive officer (CEO) bonuses.Design/methodology/approachThe association between future firm performance and bank CEO bonuses is used to measure the incorporation of private information into ...
Guoping Liu, Jerry Sun
openaire   +1 more source

Peran Moderasi Ceo Financial Expertise pada Pengaruh Manajemen Laba Terhadap Keterbacaan Laporan Tahunan [PDF]

Penelitian ini bertujuan pertama memberikan bukti empiris pengaruh manajemen laba terhadap keterbacaan laporan tahunan sebelum dan saat terjadinya pandemi Covid-19. Tujuan kedua, memberikan bukti empiris peran CEO financial expertise sebagai pemoderasi pada pengaruh manajemen laba terhadap keterbacaan laporan tahunan sebelum dan saat terjadinya pandemi
Endini, Aulia
openaire   +1 more source