Gusau Journal of Accounting and FinanceCorporate governance remains a pivotal factor influencing firm financial performance, especially within emerging economies. This study investigates how board characteristics and audit committee expertise affectfirm profitability, proxied by return on ...
Agbeyinka Yinka Ibrahim
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RETRACTED: Digitalization in construction: transformation of procedural approaches and project optimization in order to increase the profitability of the industry [PDF]
BIO Web of ConferencesSee the retraction notice BIO Web of Conferences 84, 00001 (2024), https://doi.org/10.1051/bioconf ...
Zatsarinnaya Elena +3 more
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Exponential Growth Bias and Financial Literacy [PDF]
The tendency to underestimate the future value of a variable growing at a constant rate, an example of exponential growth bias, has been linked to household financial decision making.
Almenberg, Johan, Gerdes, Christer
core
, 2018 This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market.
Norsiah Ahmad +2 more
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BOARD CHARACTERISTICS AND AUDIT QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
Gusau Journal of Accounting and FinanceThe study investigates the effects of board characteristics on the audit quality of publicly traded listed consumer goods firms in Nigeria from 2013 to 2022. An ex-post facto research approach was used in this study.
Aliyu Shehu Usman +2 more
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Earnings conservatism and audit committee financial expertise
, 2012 This study examines the association between earnings conservatism and four different measures of audit committee financial expertise. Statistical tests are based on 494 firm-year observations drawn from Australian publicly listed firms between January 1 ...
Van der Zahn, J-L.W., Sultana, Nigar
core
Corporate governance on tax aggressiveness: the moderating role of foreign ownership and financial expertise in cross-country study of Indonesia and Malaysia [PDF]
LBS Journal of Management & ResearchPurposeThis study investigates how corporate governance mechanisms, specifically executive character, independent commissioners, and gender diversity, affect tax aggressiveness, and examines the moderating roles of foreign ownership and board financial ...
Marheni Marheni, Doddy Setiawan
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How does expertise influence negotiations in the EU? [PDF]
, 2009 This work examines the role of expertise in negotiations in the European Union (EU), distinguishing between content-specific expertise, procedural expertise and shared training and professional outlook of experts.
Quaglia, Lucia
core
Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter? [PDF]
, 2018 The effectiveness of the presence of financial expertise on the audit committee (AC) in reducing earnings management has been the subject of many previous studies with mixed findings.
Tauringana, Venancio +7 more
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Auditor industry expertise in Italy: evidence from Big 4 Partners
Auditor industry expertise is investigated from three lines of research areas: 1) transfer of auditor expertise, 2) effects of mandatory audit firm rotations; 3) effects of the adoption of international financial reporting standards and of strengthens of
azzali stefano, mazza tatiana
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