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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 … financial reporting by obtaining empirical evidence from listed corporate entities in Nigeria. Findings: The results indicate … financial reporting timeliness among firms in Nigeria. Conclusion: Since the size, independence and diligence of the audit …

Persistent link: https://www.econbiz.de/10012140129

Rewarding Audit Committee Members : Does it Influence Diligence and Financial Reporting Quality?

Jubb, Christine - 2013

effect on audit committee effectiveness, which enhances the audit committee's role in monitoring financial reporting quality …

Persistent link: https://www.econbiz.de/10013089378

The Role of Audit Committees in Managing Relationships with External Auditors after SOX : Evidence from the US

Hoitash, Rani; Hoitash, Udi - 2012

Recent US reforms aimed at strengthening audit committees and their structure assign independent audit committees the responsibility to appoint, dismiss, and compensate auditors. We examine the association between audit committee characteristics and auditors' compensation and dismissals...

Persistent link: https://www.econbiz.de/10014212300

Economic Determinants of Audit Committee Independence

Klein, April - 2008

This paper provides empirical evidence that audit committee independence is associated with economic factors. I find that audit committee independence increases with board size and board independence and decreases with firm's growth opportunities and for firms that report consecutive losses. In...

Persistent link: https://www.econbiz.de/10014123070

Audit Committee, Board of Director Characteristics, and Earnings Management

Klein, April - 2008

This study examines whether audit committee and board characteristics are related to earnings management by the firm. A negative relation is found between audit committee independence and abnormal accruals. A negative relation is also found between board independence and abnormal accruals....

Persistent link: https://www.econbiz.de/10014114472

The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees

Dhaliwal, Dan S. - 2010

Prior literature suggests a positive relationship between financial reporting quality and the presence of accounting … accounting expertise in overseeing the quality of financial reporting …

Persistent link: https://www.econbiz.de/10013148105

Repositioning the Audit Committee as an Effective Watchdog in Corporate Governance in Nigeria

Chukwunedu, Okaro Sunday; Okafor, Gloria Ogochukwu - 2011

Audit committees play very important roles in financial aspects of governance as they help ensure audit quality while at the same time protecting the interest of investors. This paper attempts an x-ray of the factors that tend to diminish the importance of Audit Committees in corporate...

Persistent link: https://www.econbiz.de/10014042076

Audit Committee and Auditor Independence : Some Evidence from Malaysia

Muhamad Sori, Zulkarnain - 2006

This paper investigate the impact of five issues on audit committee such as active audit committee, compulsory audit committee reports, audit committee approves audit fees, audit committee reviews audit fees, audit committee comprised of majority independent and non-executive directors, to...

Persistent link: https://www.econbiz.de/10012734714

Board Characteristics, Audit Committee Independence and Auditor Fees : An Empirical Analysis of Indian Corporate Sector

Kumar, Dr. Rajnish - 2017

This paper examines the effect of level of corporate governance measured in terms of the board of directors' and the audit committee's characteristics on auditor fees in the Indian corporate sector. In particular, we examine the effect of the board of directors' and the audit committee's...

Persistent link: https://www.econbiz.de/10012966610

A Matter of Appearances : Does Financial Expertise Help Audit Committees Look Beyond the Superficial When Selecting and Compensating Auditors?

Baugh, Matthew - 2019

Although prior research has claimed that audit committees with more expertise secure better auditors and enjoy higher quality earnings, a deeper understanding of this premise compels consideration of the factors that less-expert audit committees consider when choosing auditors if indeed they are...

Persistent link: https://www.econbiz.de/10012900899