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Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements
Omer, Thomas C. - 2019
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
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Impact of audit committee attributes on financial reporting quality and timeliness : an empirical study
Agyei-Mensah, Ben Kwame - In: Afro-Asian Journal of Finance and Accounting : AAJFA 12 (2022) 1, pp. 82-104
Persistent link: https://www.econbiz.de/10013177294
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Financial reporting complexities : association with accounting expertise of board and audit committee
Siregar, Sylvia Veronica; Harahap, Siti Nurwahyuningsih - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 203-217
Persistent link: https://www.econbiz.de/10014472305
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Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002
Campbell, John L.; Hansen, James; Simon, Chad A.; … - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 91-120
Persistent link: https://www.econbiz.de/10011287171
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The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness
Abernathy, John L.; Beyer, Brooke; Masli, Adi; … - In: Advances in accounting : a research annual 30 (2014) 2, pp. 283-297
Persistent link: https://www.econbiz.de/10010474296
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The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...
Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227
Persistent link: https://www.econbiz.de/10011414499
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The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness
Abernathy, John L. - 2014
timeliness, and extend the discussion by investigating how the source of accounting expertise (e.g., public accounting or CFO …) differentially influences financial reporting timeliness. We predict and find that AC accounting financial expertise is associated … with timelier accounting information. Further, we find that accounting expertise gained from public accounting experience …
Persistent link: https://www.econbiz.de/10013043573
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Audit committee impact on the quality of financial reporting and disclosure : evidence from the Tehran Stock Exchange
Salehi, Mahdi; Shirazi, Mohammadamin - In: Management research review 39 (2016) 12, pp. 1639-1662
Persistent link: https://www.econbiz.de/10011593277
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The Effect of Audit Committee Characteristics on Financial Restatements in Nigeria
Jehu, Philip; Ibrahim, Mohammad Azhar - 2022
This study examines the effect of audit committee attributes on the incidence of annual financial restatement. A sample of 96 firms (66 of which were restatement firms) was examined for the period 2008 to 2017 and controlled for firm size. Using a logit model regression analyses were carried out...
Persistent link: https://www.econbiz.de/10013308384
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Audit committee attributes and the reporting timeliness of listed Nigerian firms
Odjaremu, Gloria Okeoghene; Jeroh, Edirin - In: Trends economics and management 13 (2019) 34, pp. 69-81
Purpose of the article: This study appraised the extent to which audit committee attributes influence the reporting timeliness of listed Nigerian firms. In this light, firm level secondary data were sourced from the financials of 21 randomly selected firms over a 6 year period (2012-2017)....
Persistent link: https://www.econbiz.de/10012140129