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Financial and Bank-Specific Expertise
2021Chapter 33 examines financial and bank-specific expertise. We find that lack of financial expertise is predictive of bank failure and identify inadequate risk management and internal controls. We construct governance variables in the negative direction for a deficiency in knowledge of risk management processes, measurement and methodology and a ...
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Audit Committee Financial Expertise and Information Asymmetry
Journal of Financial Reporting and Accounting, 2019The purpose of this study is to examine the association between audit committee expertise and asymmetric information in the US equity market. The authors use measures of information asymmetry for 705 US firms (5,260 firm-year observations) over the period from 2007 to 2018, and use the theory of expertise (Ericsson and Smith, 1991) to examine the ...
Dina El Mahdy, Jia Hao, Yu Cong
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Audit Committee Financial Expertise and Misappropriation of Assets
Managerial Auditing Journal, 2008Our study is closely related to studies by Mustafa and Meier (2006) and Chapple et al. (2007) that examined the relation between the incidence of misappropriation of assets and the effectiveness of the audit committee (AC). While both studies drew attention to the independence of AC members, there was no empirical evidence to support or to refute the ...
Sameer T. Mustafa, Nourhene Ben Youssef
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Global Expertise of Financial Analysts
2016We describe the challenges of forecasting earnings in a globally interconnected marketplace, and we document inefficient use of information regarding foreign country exposures and expected country GDP growth at the consensus and individual forecast levels.
Guang Ma, Stanimir Markov, Joanna S. Wu
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The Chinese Genealogy of Financial Expertise
2020This 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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Financial expertise and corporate tax avoidance
Asia-Pacific Journal of Accounting & Economics, 2019This study examines financial expert CEOs as one of the determinants of corporate tax avoidance.
Huichi Huang, Wei Zhang
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The Financial Expertise of CFOs and Accounting Restatements
Accounting Horizons, 2005We investigate whether the characteristics of chief financial officers (CFOs) are associated with accounting errors (using accounting restatements as a proxy). We investigate several metrics of financial literacy similar to those suggested for members of audit committees by the NYSE-NASD Blue Ribbon Committee.
Jagadison K. Aier +3 more
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Growth of Arab Financial Expertise
1983With 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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Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy
The Accounting Review, 2002Audit 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 +2 more
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The Precarious Ecology of Chinese Financial Expertise
2020By observing individuals’ engagement in the Chinese stock markets, this chapter describes the emergence of a Chinese ecology of financial expertise and a new redistributive model in which financial labour is at stake. In the moment the haigui reject their formal training as financial workers, they begin to act like, and metamorphose with, the mass of ...
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