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Who's really in charge? : audit committee versus CFO power and audit fees

Beck, Matthew J.; Mauldin, Elaine G. - In: The accounting review : a publication of the American … 89 (2014) 6, pp. 2057-2085

Persistent link: https://www.econbiz.de/10010469155

An empirical analysis of the effects of accounting expertise in audit committees on non-GAAP earnings exclusions

Seetharaman, Ananth; Wang, Xu; Zhang, Sanjian - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 17-37

Persistent link: https://www.econbiz.de/10010425050

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

Risk management functions and audit report lag among listed Saudi manufacturing companies

Omer, Waddah Kamal Hassan; Aljaaidi, Khaled Salmen; … - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 8, pp. 61-67

Persistent link: https://www.econbiz.de/10012670604

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

Voluntary adoption of audit committees, ownership structure and firm performance : evidence from Taiwan

Chiu, Junmao; Chung, Huimin; Hung, Shih-Chang - In: Emerging markets, finance & trade : a journal of the … 57 (2021) 5, pp. 1514-1542

Persistent link: https://www.econbiz.de/10012514898

Role of auditor specialization in moderating corporate governance and quality of audit reporting in Indonesian manufacturing companies

Handayani, Yenny Dwi; Ibrani, Ewing Yuvisa - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-12

This study aims to examine the effect of corporate governance mechanisms on audit reporting. Whereas the specific purpose of this study was to investigate the impact of the number of audit committees, the role of independent (non-executive) board members, institutional ownership, and ownership...

Persistent link: https://www.econbiz.de/10012517188

Industry expertise on audit committee and audit report timeliness

Raweh, Nahla Abdulrahman Mohammed; Abdullah, Abdulwahid … - In: Cogent business & management 8 (2021) 1, pp. 1-20

Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualiﬁcation for directors, and that evidence on the value of this expertise is limited. This study examines whether AC financial expertise is associated with audit report timeliness and...

Persistent link: https://www.econbiz.de/10012655135

Audit committee accounting expertise and the mitigation of strategic auditor behavior

Hansen, James C.; Lisic, Ling Lei; Seidel, Timothy A. - In: The accounting review : a publication of the American … 96 (2021) 4, pp. 289-314

Persistent link: https://www.econbiz.de/10012626691

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