statistical and methodological difficulties we encounter lead us to posit that the dearth of MA studies in accounting and auditing …

timeliness of financial information. Second, our findings highlight how personal characteristics of accounting financial experts … timeliness, and extend the discussion by investigating how the source of accounting expertise (e.g., public accounting or CFO …) differentially influences financial reporting timeliness. We predict and find that AC accounting financial expertise is associated …

, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and …