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Do Auditors Price Audit Committee's Expertise? The Case of Accounting Vs. Non-Accounting Financial Experts
Krishnan, Gopal V.; Visvanathan, Gnanakumar - 2007
expert, the SEC defined experts broadly to include accounting or non-accounting financial experts. Does audit pricing … financial experts that is valued by the auditors. The lack of a significant relationship between non-accounting financial …
Persistent link: https://www.econbiz.de/10014225169
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Audit committee accounting expertise and the mitigation of strategic auditor behavior
Hansen, James C.; Lisic, Ling Lei; Seidel, Timothy A. - In: The accounting review : a publication of the American … 96 (2021) 4, pp. 289-314
Persistent link: https://www.econbiz.de/10012626691
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Do auditors price audit committee's expertise? : the case of accounting versus nonaccounting financial experts
Krishnan, Gopal; Visvanathan, Gnanakumar - In: Journal of accounting, auditing & finance 24 (2009) 1, pp. 115-144
Persistent link: https://www.econbiz.de/10003876700
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The role of firm status in appointments of accounting financial experts to audit committees
Erkens, David H.; Bonner, Sarah E. - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 107-136
Persistent link: https://www.econbiz.de/10009711746
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Audit committee experts and earnings quality
Sherliza Puat Nelson; S. Susela Devi - In: Corporate governance : the international journal for … 13 (2013) 4, pp. 335-351
Persistent link: https://www.econbiz.de/10010187570
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Setting expected rates of return on pension plan assets : new evidence on the influence of audit committee accounting experts
Comprix, Joseph; Guo, Jun; Zhang, Yan; Zhou, Nan - In: Research in accounting regulation 29 (2017) 2, pp. 159-166
Persistent link: https://www.econbiz.de/10011811203
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Consequences of Financial Reporting Failure for Outside Directors : Evidence from Accounting Restatements and Audit Committee Members
Srinivasan, Suraj - 2011
I use a sample of 409 companies that restate their earnings in 1997-2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and Securities Exchange Commission (SEC) actions are...
Persistent link: https://www.econbiz.de/10013122906
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Meta-Analysis and the Accounting Literature : The Case of Audit Committee Independence and Financial Reporting Quality
Pomeroy, Bradley - 2009
We conduct a meta-analysis of the association between audit committee (AC) independence and financial reporting quality (FRQ). Although we cannot reliably aggregate results across studies in a statistical sense because of inconsistencies in defining FRQ and the absence of replication studies,...
Persistent link: https://www.econbiz.de/10012766918
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The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting
Ashraf, Musaib - 2019
We examine whether information technology expertise on audit committees impacts the reliability and timeliness of financial reporting. We find a reduction in the likelihood of material restatements and information technology-related material weaknesses (which account for 55 percent of all...
Persistent link: https://www.econbiz.de/10012864040
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The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting
Ashraf, Musaib - 2019
We examine whether information technology expertise on audit committees impacts the reliability and timeliness of financial reporting. We find a reduction in the likelihood of material restatements and information technology-related material weaknesses (which account for 55 percent of all...
Persistent link: https://www.econbiz.de/10012864240