Search Results - subject:"Financial Expertise"

Bank audit committee financial expertise and timely loan loss recognition

Choi, Diana - In: Contemporary accounting research : the journal of the … 41 (2024) 4, pp. 2199-2233

Persistent link: https://www.econbiz.de/10015156998

Board's financial expertise : a bibliometric analysis and future research agenda

Alcaide-Ruiz, María Dolores; Bravo Urquiza, Francisco - In: Management review quarterly 74 (2024) 2, pp. 951-976

Persistent link: https://www.econbiz.de/10015125039

The moderating role of board gender diversity on the association between audit committee attributes and integrated reporting quality

El-Deeb, Mohamed Samy; Mohamed, Lana - In: Future Business Journal 10 (2024) 1, pp. 1-23

independence, meetings frequency, financial expertise, audit committee size, and integrated reporting quality. Design … independence and meetings frequency on IRQ, while audit committee size and financial expertise showed insignificant association …, audit committee financial expertise and meetings frequency significantly impact IRQ, while audit committee independence and …

Persistent link: https://www.econbiz.de/10015410719

The effect of audit committee characteristics on earnings management in Nigerian listed firms

Kaoje, Abdulsalam Nasiru; Alkali, Mohammed Yusuf; … - In: Technology audit and production reserves 1 (2023) 4/69, pp. 6-13

Persistent link: https://www.econbiz.de/10014388592

The meandering trajectories of financial innovations : commercial paper and its uses in sixteenth-century Lyon's trading networks

Matringe, Nadia - In: Financial history review 30 (2023) 2, pp. 198-230

Persistent link: https://www.econbiz.de/10014436868

Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality

Azizkhani, Masoud; Hossain, Sarowar; Nguyen, Mai - In: Accounting and finance 63 (2023) 3, pp. 3675-3707

Persistent link: https://www.econbiz.de/10014375372

Enterprise risk management disclosure and CEO characteristics : an empirical study of go public companies in Indonesia

Trisnawati, Rina; Mustikawati, Susilaningdyah; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 24 (2023) 2, pp. 379-391

overconfidence and CEO tenure influence enterprise risk management disclosure, while CEO financial expertise and CEO gender did not …

Persistent link: https://www.econbiz.de/10014502207

Director expertise and co-option in industry superannuation funds?

Yang, Jin Sug; Bedford, Anna; Bugeja, Martin - In: Accounting and finance 63 (2023), pp. 1249-1283

Persistent link: https://www.econbiz.de/10014301912

Independent Financial Expert Members on Audit Committees, Earnings Management and The Role of Female Directors

Amar, Anis Ben; Sayadi, Nourhen - In: Journal of Accounting and Management Information … 21 (2022) 1, pp. 5-24

management? Motivation - A number of studies have empirically examined the impact of audit committee financial expertise on … negative effect of the audit committee's financial expertise on earnings management was observed. We also find that the …

Persistent link: https://www.econbiz.de/10015195977

Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany

Kieback, Sascha; Thomsen, Martin; Watrin, Christoph - In: International Journal of Auditing 26 (2022) 4, pp. 446-466

Several calls from practitioners and the relevant literature suggest that audit committee directors with industry expertise complement the knowledge of financial experts. Thus, this study examines market reactions to the voluntary appointment of new audit committee directors with financial and...

Persistent link: https://www.econbiz.de/10013464608