We investigate the association between audit committee (AC) members' financial expertise and financial reporting timeliness, and extend the discussion by investigating how the source of accounting expertise (e.g., public accounting or CFO) differentially influences financial reporting...

The explosion of accounting ethics research in the past decade has been fuelled by the availability of the Defining Issues Test (DIT: Rest 1979–1993). Despite existing criticisms regarding the DIT (Emler et al., 1983) and research indicating that the measure is a biased reflection of...