Board Financial Expertise and Debt Policy
, 2019 This study examines whether board financial expertise affect firm leverage for the sample of Pakistan non-financial listed firms. Using panel data for the year 2010-2015, we examine the relationship between financial expertise on board and firm leverage.
Ming, Xiao +3 more
core +1 more source
CSR Reporting: Perspective of Female Audit Committee Having Financial Expertise [PDF]
, 2020 This paper contributes to the evidence that identified gender and skill affect organizational and business practices. This research combines two characteristics of the audit committee, namely gender and financial expertise, as one perspective.
Ayunda, N.F +3 more
core +1 more source
Jurnal Akuntansi, 2018 The aim of this research is to examine the effect of audit committee financial expertise (measured by audit committee experience in accounting, supervision, and financial)and audit committee status (relative to management) on earnings management.
Delfita Siagian, Sylvia Veronica Siregar
doaj +1 more source
The Impact of Audit Committee’s Financial Expertise and Status on Accrual Earnings Management
Jurnal Akuntansi dan Keuangan, 2019 This research aims to study the impact of the audit committee’s financial expertise and status on accrual earnings management. This study focuses on the status of audit committee relatives to the board of director.
Rindi Fitria Dewi, Aria Farah Mita
doaj +1 more source
Can boards of directors in large companies effectively prevent fraud?
Jurnal Akademi AkuntansiPurpose: The aim to test the impact of the characteristics of board of directors in reducing and preventing the possibility of financial statement fraud with firm size as variable moderating.
Meiliana, Nelson Ng, Sheila Septiany
doaj +1 more source
Auditor independence, audit committee quality and internal control weaknesses [PDF]
In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
core
Legal Expertise on Corporate Audit Committees and Financial Reporting Quality
, 2011 Recent trends in corporate board composition indicate an increase in the appointment of directors with legal expertise. Using two financial reporting quality measures, accruals quality and discretionary accruals, we find—for a sample of Russell 1000 ...
Zhao, Wanli +5 more
core +1 more source
E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise? [PDF]
A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits.
Mary LIND +2 more
core
The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality [PDF]
مطالعات تجربی حسابداری مالیThe purpose of this study is to examine the relationship between financial expertise and the experience of the audit committee chairman with auditor selection, audit fees, and audit quality.
Akram Afsay
doaj +1 more source
The Paradox of Human Expertise: Why Experts Can Get It Wrong
, 2011 Expertise is correctly, but one-sidedly, associated with special abilities and enhanced performance. The other side of expertise, however, is surreptitiously hidden.
Dror, I
core