This study examined audit committee attributes and audit quality with emphasis on the specific requirements of the 2011 … revealed that audit committee size, frequency of meetings, number of expertise and overall effectiveness all have a positive … relationship with audit quality. However, only size and overall effectiveness was significant in their relationship. The study …

This study examines the effect of audit committee connectedness through director networks on financial reporting … results. Our findings suggest that firms with better-connected audit committees are less likely to adopt reporting practices …, firms with well-connected audit committees are less likely to misstate annual financial statements. In addition, our study …

whether audit committee members' corporate governance experience and financial reporting and audit knowledge affect their …Interest in audit committees as part of overall corporate governance has increased dramatically in recent years, with a … judgments in auditor-corporate management conflict situations. A sample of 68 audit committee members completed an accounting …

audit committees on the timeliness of financial reporting by reducing audit report lag.Novelty – The results show that there …Objective – This study aims to examine the relationship between audit committee effectiveness on Audit Report Lag (ARL …), and the moderating effect of audit quality on the relationship between audit committee effectiveness and ARL. Methodology …

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 … that higher levels of audit committee co-option will be associated with less effective monitoring, as evidenced by more …

, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and … overstate earnings, the likelihood of director departure increases in restatement severity, particularly for audit committee … greater for audit committee members and for more severe restatements. A matched-sample analysis also confirms this result …

that have led to the currently troubling state of affairs in the financial reporting environment. It offers specific … recommendations for addressing the current problems designed to enhance the quality and integrity of the financial reporting …

that have led to the currently troubling state of affairs in the financial reporting environment. It offers specific … recommendations for addressing the current problems designed to enhance the quality and integrity of the financial reporting …

findings underlie the regulatory action that strengthens the oversight function of audit committees in financial reporting. It … affirms the Financial Reporting Council (FRC) of Nigeria’s position for a revised guideline to monitor reporting entities. A …This study examines the effect of audit committee attributes on the incidence of annual financial restatement. A sample …

We examine the relation between audit committee (AC) responsibilities and financial reporting reliability. AC … responsibilities have increased over time, prompting concerns that overloading ACs may impair financial reporting. Using new AC charter … financial reporting reliability, as proxied by restatements – consistent with AC overload by distraction. The effects of this …