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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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Shareholder elections of audit committee members
Gal-Or, Ronen; Hoitash, Rani; Hoitash, Udi - In: Auditing : a journal of practice & theory 37 (2018) 4, pp. 143-167
Persistent link: https://www.econbiz.de/10011975658
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Measuring accounting reporting complexity with XBRL
Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287
Persistent link: https://www.econbiz.de/10011817915
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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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Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality
Azizkhani, Masoud; Hossain, Sarowar; Nguyen, Mai - In: Accounting and finance 63 (2023) 3, pp. 3675-3707
Persistent link: https://www.econbiz.de/10014375372
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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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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 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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Do compensation committees pay attention to Section 404 opinions of the Sarbanes-Oxley Act?
Hsu, Audrey Wen-hsin; Liao, Chih-hsien - In: Journal of business finance & accounting : JBFA 39 (2012) 9/10, pp. 1240-1271
Persistent link: https://www.econbiz.de/10009713456