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Do Lead Independent Directors Serving on the Audit Committee Affect Financial Reporting Quality?

Gao, Bo - 2019

This paper examines the effect of the lead independent directors who serve on audit committees on financial reporting quality and external audit firm interactions. Lead independent director is a position on companies' boards of directors that encompasses several responsibilities, including...

Persistent link: https://www.econbiz.de/10012897223

The effect of audit committee characteristics and auditor changes on financial restatement in Iran

Salehi, Mahdi; Mokhtarzadeh, Mahdi; Adibian, Mohammad Sadegh - In: Revista de métodos cuantitativos para la economía y … 31 (2021), pp. 397-416

The present study aims to realize and become more familiar with the impact and the functions of audit committee and its characteristics, including the expertise and independence of members, related experiences, and change of auditor on the quality of financial reporting in companies listed on...

Persistent link: https://www.econbiz.de/10012522552

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

The Effects of Politically Connected Audit Committees on the Audit Process : Evidence in Malaysia

Jamil, Nurul Nazlia - 2018

This study aims to contribute to an understanding of politically connected audit committees on the audit process in an emerging market, namely Malaysia. The study seeks to examine whether politically connected audit committees have an impact on the audit process. An in-depth analysis of the...

Persistent link: https://www.econbiz.de/10012911858

Do director networks matter for financial reporting quality? : evidence from audit committee connectedness and restatements

Omer, Thomas C.; Shelley, Marjorie K.; Tice, Frances M. - In: Management science : journal of the Institute for … 66 (2020) 8, pp. 3361-3388

Persistent link: https://www.econbiz.de/10012289138

Litigation Risk, Financial Reporting Quality, and Critical Audit Matters in the Audit Report : Early U.S. Evidence

Sulcaj, Valbona - 2021

This study contributes to the audit reporting literature by examining how disclosure of critical audit matters (CAMs) in the audit report varies with perceived litigation risk and financial reporting quality. Consistent with the litigation hypothesis (Skinner, 1994), I find a positive...

Persistent link: https://www.econbiz.de/10013242955

CEO Power and the Strategic Selection of Accounting Financial Experts to the Audit Committee

Bedford, Anna; Ghannam, Samir; Grosse, Matthew; Ma, Nelson - 2023

We examine the role of Chief Executive Officer (CEO) power in the selection of accounting financial experts (AFEs) to … powerful CEOs using accounting discretion to meet or just beat analyst earnings forecasts. We find no evidence of AFEs choosing …

Persistent link: https://www.econbiz.de/10014265169

Problem Directors on the Audit Committee and Financial Reporting Quality

Habib, Ahsan - 2015

committees that include problem directors, i.e. directors with prior involvement in corporate bankruptcies, major accounting … restatements or other accounting scandals. An ordinary least squares regression model is used to examine the association between … instances of accounting restatements and fraudulent reporting practices …

Persistent link: https://www.econbiz.de/10013032741

The Effect of a Financial Statement Audit on Governance Practices

Duguay, Raphael - 2018

I investigate the effects of a financial statement audit on the governance practices of organizations. I find that obtaining an audit causes organizations to implement governance mechanisms such as conflict-of-interest policies, whistleblower policies, and formal approval of the CEO's...

Persistent link: https://www.econbiz.de/10012908942

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