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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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Social Diversity of Audit Committees and Firms’ Financial Reporting Quality
Felix, Robert - 2020
We examine the effect of audit committee social diversity on financial reporting quality, as measured through gender, age, and/or ethnic diversity. Considering these dimensions simultaneously, we find that only ethnic diversity is associated with a lower likelihood of financial statement...
Persistent link: https://www.econbiz.de/10012840486
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Effects of the Audit Committee and the Fiscal Council on Earnings Quality in Brazil
Baioco, Vitor - 2017
This study evaluates the effects of the audit committee and the fiscal council with their different characteristics on earnings quality in Brazil. The proxies of earnings quality used are: relevance of accounting information, timeliness, and conditional conservatism. The sample consists of...
Persistent link: https://www.econbiz.de/10012959957
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Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements
Omer, Thomas C. - 2019
This study examines the effect of audit committee connectedness through director networks on financial reporting quality, specifically the misstatement of annual financial statements. Using network analysis, we examine multiple dimensions of connectedness and find that, after controlling for...
Persistent link: https://www.econbiz.de/10012905057
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Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies between Financial and Nonfinancial Measures?
Brazel, Joseph F. - 2019
Prior research finds that companies committing fraud exhibit large inconsistencies between reported revenue growth and growth in revenue-related nonfinancial measures (e.g., number of stores, employees, patents). However, prior research also suggests that auditors, on average, are not adept at...
Persistent link: https://www.econbiz.de/10012905266
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The Monitoring Effectiveness of Co-Opted Audit Committees
Cassell, Cory A. - 2019
We investigate the relation between audit committee co-option and financial reporting quality, where audit committee co-option is measured as the proportion of audit committee members who joined the board after the appointment of the current Chief Executive Officer (CEO). Because CEOs are often...
Persistent link: https://www.econbiz.de/10012905426
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Do Former Auditors on the Audit Committee Constrain Earnings Management? Evidence from the Banking Industry
Ittonen, Kim - 2020
This paper examines whether former auditors on the audit committee constrain earnings management in the banking industry. Given the complexity and the size of banking organizations, it can be argued that the audit committees of large banks should possess a higher level of financial expertise...
Persistent link: https://www.econbiz.de/10012855626
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The External Auditor and the Audit Committee
Bédard, Jean - 2014
role in protecting auditors' independence. Finally, this chapter underlines the need for more studies on how the audit …
Persistent link: https://www.econbiz.de/10013055652
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Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior
Hansen, James C. - 2020
Our study is motivated by the theory of credence goods in the auditing setting. We propose that audit committee accounting expertise should reduce information asymmetries between the auditor and the client, thereby limiting auditors' ability to over-audit and under-audit. Consistent with this...
Persistent link: https://www.econbiz.de/10012849440
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Audit committee attributes and the reporting timeliness of listed Nigerian firms
Odjaremu, Gloria Okeoghene; Jeroh, Edirin - In: Trends economics and management 13 (2019) 34, pp. 69-81
the link between the attributes of audit committees of firms (size, independence and diligence) and the timeliness of … that audit committee attributes (measured by size, independence and diligence) had a significant relationship with … financial reporting timeliness among firms in Nigeria. Conclusion: Since the size, independence and diligence of the audit …
Persistent link: https://www.econbiz.de/10012140129