We investigate the association between audit committee (AC) members' financial expertise and financial reporting timeliness, and extend the discussion by investigating how the source of accounting expertise (e.g., public accounting or CFO) differentially influences financial reporting...

The objective of this paper is to examine empirically the consequences for financial reporting quality of having audit committees that include problem directors, i.e. directors with prior involvement in corporate bankruptcies, major accounting restatements or other accounting scandals. An...