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The effects of accounting expertise of board committees on the short- and long-term consequences of financial restatements
Das, Somnath; Gong, James Jianxin; Li, Siyi - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 3, pp. 603-632
Persistent link: https://www.econbiz.de/10013257927
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The effect of audit committee characteristics on financial restatements in Malaysia
Wan Masliza Wan Mohammad; Shaista Wasiuzzaman; Seyed … - In: Journal of Asia Pacific business 19 (2018) 1, pp. 4-22
Persistent link: https://www.econbiz.de/10011848429
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Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002
Campbell, John L.; Hansen, James; Simon, Chad A.; … - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 91-120
Persistent link: https://www.econbiz.de/10011287171
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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
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The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...
Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227
Persistent link: https://www.econbiz.de/10011414499
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Do CFO outside directorships benefit or harm home firm financial reporting quality?
Cunningham, Lauren M.; Myers, Linda A.; Short, Justin C. - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 101-118
Persistent link: https://www.econbiz.de/10014576969
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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...
Persistent link: https://www.econbiz.de/10013355414
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The effects of internal audit, audit committee and firm characteristics on audit fees in a multi-country and industry setting
Joshi, Prem Lal; Deshmukh, Ashutosh; Azibi, Jamel - In: Emerging Markets Journal : EMAJ 11 (2021) 2, pp. 25-35
Persistent link: https://www.econbiz.de/10012805312
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Financial experts on the audit committee : wolves in sheep's clothing?
Folkinshteyn, Daniel - In: The international journal of business and finance … 15 (2021) 1, pp. 45-60
Persistent link: https://www.econbiz.de/10012671320
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Audit committee interlocking and internal controls over financial reporting : an examination of different audit committee roles
Hammami, Ahmad; Lyubimov, Alexey - In: International journal of corporate governance : IJCG 12 (2021) 3/4, pp. 254-282
Persistent link: https://www.econbiz.de/10013253335