Results 251 to 260 of about 140,375 (277)

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
openaire   +1 more source

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
openaire   +1 more source

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 ...
openaire   +1 more source

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
openaire   +1 more source

Investigating the Impact of Management Characteristics on Final Value of Cash Considering the Components of Management Ability Management Over confidence and CEO's financial Expertise

2022
Beikzadeh, Hamid Reza, Vatanparast, Mohammadreza, azadi Hir, keyhan, meshki miyavoghi, mehdi   +3 more
openaire   +1 more source

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

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
openaire  

Automated Expertise Retrieval

ACM Computing Surveys, 2020
Rodrigo Gonçalves
exaly  

An expertise-based consensus reaching process with probability-hesitant fuzzy preference relations and its application in risk assessment in food industry

Information Fusion, 2023
Yejun Xu
exaly  

Stock price crash and information environment: Do CEO gender and financial expertise matter?

Review of Quantitative Finance and Accounting
Ammar Ali Gull, Ammar Abid, Duc Khoung Nguyen, Muhammad Usman, Rizwan Mushtaq   +4 more
openaire   +1 more source

YouTube vloggers’ popularity and influence: The roles of homophily, emotional attachment, and expertise

Journal of Retailing and Consumer Services, 2020
Riadh Ladhari, Hamida Skandrani
exaly