Results 221 to 230 of about 222,679 (266)

Audit Committee Financial Expertise and Misappropriation of Assets

SSRN Electronic Journal, 2008
Our study extends prior literature that examines the relation between the incidence of misappropriation of assets and the effectiveness of the audit committees (Mustafa and Meier, 2006; Chapple et al., 2007). Mustafa and Meier (2006) find that the percentage of independent members and the average tenure of audit committee members significantly reduce ...
Sameer T. Mustafa, Nourhene Ben Youssef
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Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy

The Accounting Review, 2002
Audit committees evaluate financial reporting quality as part of their corporate oversight responsibilities. Given this responsibility, the national stock exchanges now require all audit committee members to be financially literate and at least one member to have financial expertise. In light of recent debates over this requirement, we provide evidence
Linda McDaniel, Roger D. Martin, Laureen A. Maines   +2 more
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The Chinese Genealogy of Financial Expertise

2020
This chapter traces a Chinese genealogy of expertise to gauge the distinctiveness of Chinese financialisation. Chinese capitalism developed differently from Western capitalism (described as an “industrious revolution” instead of an “industrial revolution”) and diverges from the principles and rhetoric of Western laissez-faire, free-market performance ...
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CFO financial expertise and corporate social responsibility

International Journal of Law and Management, 2013
PurposeThe purpose of this paper is to explore the association between a chief finance officer's (CFO's) financial expertise and corporate social responsibility (CSR).Design/methodology/approachThe paper's sample consists of firms from the 2005 S&P 500 Index. Data on CSR come from Kinder, Lydenberg, and Domini (KLD), Inc.
Li Sun, Fuad Rakhman
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Growth of Arab Financial Expertise

1983
With the spread of education in the Arab world, especially in the first three decades of this century, many young Arabs started to enter the modern sectors of their own economies. They began to take over some of the jobs which had formerly been carried out by foreigners, either expatriates from Europe serving in the area for short stays, or more ...
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CFO financial expertise and corporate governance concerns

International Journal of Law and Management, 2015
Purpose – The purpose of this study is to examine the association between the financial expertise of the chief financial officer (CFO) and concerns about corporate governance. Design/methodology/approach – Consistent with prior research, the authors used four ...
Li Sun, Grace Johnson, Fuad Rahman
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Earnings conservatism and audit committee financial expertise

Accounting & Finance, 2013
Using an Australian sample of 494 firm-year observations, this study finds that accounting financial expertise is the primary type of expertise that influences earnings conservatism, rather than nonaccounting financial expertise. The association between accounting financial expertise and conservatism holds only when the accounting financial expert(s ...
Sultana, Nigar, Van der Zahn, J.
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Complexity of financial reporting standards and accounting expertise

Journal of Accounting and Economics, 2019
Abstract This study tests whether firms seek to mitigate the adverse effects of Financial Reporting Complexity (FRC) by investing in accounting expertise. We develop a measure of FRC based on the complexity of accounting standards that govern annual disclosures.
Roman Chychyla, Andrew J. Leone, Miguel Minutti-Meza   +2 more
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Feedback, Investment, and Social Value of Financial Expertise

SSRN Electronic Journal, 2017
We examine how an informational feedback loop between bilateral security trading and firm investment endogenously affects information production. A trader's acquisition of information about a firm's investment opportunity can create an endogenous trade surplus that materializes only if trade may potentially break down. Because an exogenous private gain
Stephen Lenkey, Fenghua Song
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The audit committee chair's abilities: Beyond financial expertise

International Journal of Auditing, 2019
The audit committee chair can play a key role in the success of audit committee outcomes. The role of the chair is different than that of the other audit committee members. However, most of the research on audit committees does not distinguish the role of the chair from that of the other committee members.
Hanen Khemakhem, Richard Fontaine
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