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Audit committee characteristics and accounting conservatism

Sultana, Nigar - In: International journal of auditing : IJA 19 (2015) 2, pp. 88-102

Persistent link: https://www.econbiz.de/10011403661

Institutional ownership, audit committee and risk disclosure : evidence from Australian stock market

Zhang, XuanXuan; Taylor, Dennis; Qu, Wen; Wise, Victoria - In: Corporate board : role, duties & composition; … 9 (2013) 3, pp. 66-81

Persistent link: https://www.econbiz.de/10011384280

Institutional investors on boards and audit committees and their effects on financial reporting quality

Pucheta-Martínez, María Consuelo; García-Meca, Emma - In: Corporate governance : an international review 22 (2014) 4, pp. 347-363

Persistent link: https://www.econbiz.de/10010394993

Director Connectedness : Monitoring Efficacy and Career Prospects

Intintoli, Vincent - 2017

We examine a specific channel through which director connectedness may improve monitoring: financial reporting quality. We find that the connectedness of independent, non-co-opted audit committee members has a positive effect on financial reporting quality and accounting conservatism. The effect...

Persistent link: https://www.econbiz.de/10012970630

Audit committees and COVID-19-related disclosure tone : evidence from Oman

Alshabibi, Badar; Pria, Shanmuga; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 14 (2021) 12, pp. 1-17

In this study, we content analyzed chairman’s statements to measure the tone of COVID-19-related disclosure in Omani … listed firms for the year ending 2020. We also examined whether audit committee (AC) characteristics influence disclosure … disclosure tone during the COVID-19 pandemic. Our results indicate that investors and regulatory bodies should take AC …

Persistent link: https://www.econbiz.de/10012799900

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

Involvement of board chairmen in audit committees and earnings management : evidence from Malaysia

Al-Absy, Mujeeb Saif Mohsen; Ku Nor Izah Ku Ismail; … - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 8, pp. 233-246

Persistent link: https://www.econbiz.de/10012670665

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

The extent of intellectual capital disclosure and corporate governance mechanism to increase market value

Solikhah, Badingatus; Wahyudin, Agus; Rahmayanti, … - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 10, pp. 119-128

Persistent link: https://www.econbiz.de/10012671354

Gender diversity and financial stability : evidence from Malaysian listed firms

Al-Absy, Mujeeb Saif Mohsen; Almaamari, Qais; Alkadash, … - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 12, pp. 181-193

Persistent link: https://www.econbiz.de/10012672002