Purpose – The purpose of this paper is to examine the characteristics and qualifications of audit committee financial experts. Specifically, the paper examines if the majority of the financial experts possess accounting or general management experience. Design/methodology/approach – The...

Purpose – The purpose of this paper is to examine the relationship between auditors' perception of their firm's tone at the top and attributes of their professional environment and their job satisfaction. Design/methodology/approach – Research hypotheses are developed based on prior research...