Audit Committee Competence and Earnings Management in Europe
Revista de Contabilidad: Spanish Accounting Review, 2022 This study analyses the association between the competence of audit committee members and earnings management in a sample of 142 non-financial firms from France, Germany, Italy, Spain, and the United Kingdom over the 2006–2013 period. We measure members’
César Zarza Herranz +2 more
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Economic Expertise in Insolvency (Bankruptcy) Procedures: Significance and Problems
Теоретическая и прикладная юриспруденция, 2023 The article is devoted to the consideration of the significance of forensic inquiry used in insolvency (bankruptcy) cases. In particular, the financial and economic expertise is considered.
D. O. Yarovoy
doaj +1 more source
Industry expertise on audit committee and audit report timeliness
Cogent Business & Management, 2021 Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualification for directors, and that evidence on the value of this expertise is limited.
Nahla Abdulrahman Mohammed Raweh +3 more
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The effect of audit committee financial expertise on relationship between companies irresponsibility and stock price crash risk [PDF]
Mathematics and Modeling in Finance, 2023 The present study aims to investigate the effect of corporate irresponsibility on stock price crash risk by emphasizing the moderating role of financial expertise of the audit committee in companies listed on the Tehran Stock Exchange.
Ali Tamoradi +3 more
doaj +1 more source
Фармакоэкономика, 2022 Objective: to evaluate cost-effectiveness and budget impact of using single and dual chamber implantable cardioverter-defibrillators (ICD) adjunctive to the standard drug therapy (DT) compared to the standard DT alone for the primary and secondary ...
T. O. Bessonova +8 more
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Does audit committee financial expertise actually improves information readability?
Revista de Contabilidad: Spanish Accounting Review, 2022 This paper investigates the relationship between audit committee financial expertise, particularly considering specific accounting financial expertise, and the readability of management reports.
María Dolores Alcaide-Ruiz +1 more
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Board structure and supplementary commentary on the primary financial statements [PDF]
, 2014 Purpose: This research investigates the relationship between the extent and focus of supplementary narrative commentary (SNC) on amounts reported in the primary financial statements and board structure variables.
Mangena, Musa +5 more
core +1 more source
Independent financial expert members on audit committees, earnings management and the role of female directors [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: What is the impact of the presence of expert and independent members within the audit committee on earnings management? What is the impact of the presence of expert and independent women on the audit committee on earnings management ...
Anis Ben Amar, Nourhen Sayadi
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Is audit committee expertise connected with increased readability of integrated reports: Evidence from EU companies [PDF]
Problems and Perspectives in Management, 2018 This study contributes to the recent “managerial ability” literature and analyses the impact of audit committees’ financial and sustainability expertise (i.e. combined and separately as individuals) on the readability of integrated reports. Analyses were
Patrick Velte
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Audit Committee Financial Expertise and Financial Reporting Timeliness
Mediterranean Journal of Social Sciences, 2022 This study examines conceptually the relevance of the audit committee financial expertise to financial reporting timeliness of a firm. The methodology adopted in this study is library research whereby relevant and extant literature related to the audit committee financial expertise and financial reporting timeliness. Audit committee financial expertise
Aimienrovbiye Humphrey Ehigie +1 more
openaire +2 more sources