Showing 71 - 80 of 47,890
Purpose – This paper develops a discussion leading on from a paper relating the influence of board committees combined with board structure/composition and remuneration and corporate governance on the financial performance of a public listed corporation.Design/methodology/approach – This...
Persistent link: https://www.econbiz.de/10013067793
By employing a Heckman two-stage selection model, we identify whether employing a financial expert with or without accounting expertise on the audit committee is optimal and how earnings quality varies across these optimal and suboptimal choices. Using four earnings quality measures...
Persistent link: https://www.econbiz.de/10013074036
We examine the relation between audit committee compensation and the demand for monitoring of the financial reporting process. We find that total compensation and cash retainers paid to audit committees are positively correlated with audit fees and the impact of the Sarbanes-Oxley Act, our...
Persistent link: https://www.econbiz.de/10013156704
We investigate whether non-audit service (NAS) purchases are correlated among audit committee (AC) interlocked firms. We then examine whether financial reporting quality and future firm performance vary with the amount of correlated NAS purchases from the AC interlock. We find that firms in the...
Persistent link: https://www.econbiz.de/10012834402
This study examines how audit committee expertise influences firms' key internal control scoping decisions. Using a unique M&A setting where the internal control audit is voluntary, I study whether audit committee expertise is associated with the deferral of internal control testing for acquired...
Persistent link: https://www.econbiz.de/10012836227
Objective - This study aims to identify the effect of firm size, profitability, audit committee and other factors on firm value.Methodology/Technique - The population in this study are all non-financial companies on the Indonesian Stock Exchange from 2015 to 2017. The research sample of 403...
Persistent link: https://www.econbiz.de/10012839237
We examine the effect of audit committee social diversity on financial reporting quality, as measured through gender, age, and/or ethnic diversity. Considering these dimensions simultaneously, we find that only ethnic diversity is associated with a lower likelihood of financial statement...
Persistent link: https://www.econbiz.de/10012840486
We study the relation between audit committee accounting expertise, analyst following, and market liquidity. Our main results indicate that analyst following increases subsequent to the appointment of an accounting expert to the audit committee. We also provide evidence that accrual quality, as...
Persistent link: https://www.econbiz.de/10012901715
In this study, we examine whether audit committee accounting expertise helps to promote audit quality by motivating auditors to conduct diligent internal control audits and make appropriate internal control assessments because audit committee accounting expertise safeguards auditors from...
Persistent link: https://www.econbiz.de/10012902052
This study examines the effect of audit committee connectedness through director networks on financial reporting quality, specifically the misstatement of annual financial statements. Using network analysis, we examine multiple dimensions of connectedness and find that, after controlling for...
Persistent link: https://www.econbiz.de/10012905057