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Complexity of Financial Reporting Standards and Accounting Expertise
Journal of Accounting and Economics, 2019Abstract 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 +2 more
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Earnings Conservatism and Audit Committee Financial Expertise
Accounting and Finance, 2015 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.
Nigar Sultana
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Audit Committee Financial Expertise and Earnings Quality: A Meta-Analysis
Journal of Business Research, 2018 Since the implementation of the Sarbanes–Oxley Act (SOX), a plethora of research has examined financial experts' monitoring on audit committees of financial reporting quality. However, the literature has found mixed evidence.
Songsheng Chen, Bushra Komal
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