Search Results - subject:"industry expertise"

The effect of audit committee characteristics on compliance with IFRS for related party disclosures : evidence from South Africa

Sellami, Yosra Mnif; Fendri, Hela Borgi - In: Managerial auditing journal 32 (2017) 6, pp. 603-626

Persistent link: https://www.econbiz.de/10011749990

Has Sarbanes-Oxley standardized audit quality?

Hoag, Matthew; Myring, Mark; Schroeder, Joe - In: American journal of business : applying research to … 32 (2017) 1, pp. 2-23

Persistent link: https://www.econbiz.de/10011799602

Has Sarbanes-Oxley standardized audit quality?

Hoag, Matthew; Myring, Mark; Schroeder, Joe - In: American Journal of Business 32 (2017) 1, pp. 2-23

hypothesis, the association between audit quality characteristics (auditor size and industry expertise) and measures of financial … properties) during the pre-SOX period but not in the post-SOX period. Auditor industry expertise is significantly associated with …

Persistent link: https://www.econbiz.de/10014668372

The effect of audit committee characteristics on compliance with IFRS for related party disclosures

Mnif Sellami, Yosra; Borgi Fendri, Hela - In: Managerial Auditing Journal 32 (2017) 6, pp. 603-626

is a positive and significant relationship between CRPD and have combined industry expertise with accounting and … financial expertise. However, while accounting expertise by itself is associated with CPRD, industry expertise by itself is not …

Persistent link: https://www.econbiz.de/10014930059

Does auditor industry expertise affect bank loan costs?

Zhang, Yinghong; Sun, Fang; Xian, Chunwei - In: Managerial Auditing Journal 32 (2017) 3, pp. 295-324

-2010 period, this paper constructed six proxies for auditor industry expertise and tested three major loan terms: loan spreads … that auditor industry expertise provides incremental value to creditors and that bank loan cost is one economic benefit for … investigate the impact of auditor industry expertise on the cost of private debts. …

Persistent link: https://www.econbiz.de/10014930094

Director network resources and firm performance : evidence from Indian corporate governance reforms

Shaw, Tara Shankar; Cordeiro, James J.; Saravanan, … - In: Asian business & management 15 (2016) 3, pp. 165-200

Persistent link: https://www.econbiz.de/10011550810

Industry expertise, information leakage and the choice of M&A advisors

Xin, Chang; Shekhar, Chander; Tam, Lewis H. K.; Yao, Jiaquan - In: Journal of business finance & accounting : JBFA 43 (2016) 1/2, pp. 191-225

Persistent link: https://www.econbiz.de/10011565378

The effect of audit committee industry expertise on monitoring the financial reporting process

Cohen, Jeffrey R.; Hoitash, Udi; Krishnamoorthy, Ganesh; … - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 243-273

Persistent link: https://www.econbiz.de/10010256761

The case for professional boards : an assessment of Pozen's corporate governance model

Hemphill, Thomas A.; Laurence, Gregory J. - In: International journal of law and management : IJLMA 56 (2014) 2, pp. 197-215

Persistent link: https://www.econbiz.de/10010370065

Client-auditor supply chain relationships, audit quality, and audit pricing

Johnstone, Karla M.; Li, Chan; Luo, Shuqing - In: Auditing : a journal of practice & theory 33 (2014) 4, pp. 119-166

Persistent link: https://www.econbiz.de/10010467330