Audit committee diversity and financial restatements
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Management and Governance"
DOI: 10.1007/s10997-020-09548-4
Abstract: Prior research has found that characteristics of the audit committee influence the incidence of financial restatements, as does demographic diversity on boards of directors. We draw upon work team diversity research to examine the impact… read more here.
Keywords: audit committee; oriented diversity; financial restatements; diversity ... See more keywords
How does the type of equity compensation of audit committee affect audit fees?
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DOI: 10.1016/j.adiac.2019.02.001
Abstract: Abstract Based on agency theory, if equity compensation aligns audit committee members' interests with those of shareholders, the audit committee will provide effective oversight and demand more thorough audit coverage and scope. This will result… read more here.
Keywords: audit committee; equity compensation; audit;
Audit committee structure, institutional quality, and bank stability: evidence from ASEAN countries
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DOI: 10.1016/j.frl.2021.102369
Abstract: Abstract We analyze the impact of audit committee effectiveness on bank stability. By focusing on audit committee structure, the study reveals that smaller audit committees with more independent members can enhance bank stability. This indicates… read more here.
Keywords: audit committee; bank; bank stability;
Earnings Quality as a link between Corporate Governance Implementation and Firm Performance
Sign Up to like & getrecommendations! Published in 2021 at "International Journal of Management Science and Engineering Management"
DOI: 10.1080/17509653.2021.1974969
Abstract: ABSTRACT This research finds empirical evidence for the role of earnings quality as a mediator between good corporate governance (GCG) mechanisms and firm performance. The sample is 570 data manufacturing companies listed on the Indonesia… read more here.
Keywords: quality; audit committee; corporate governance; earnings quality ... See more keywords
Audit committee effectiveness and financial reporting timeliness: The case of Tunisian listed companies
Sign Up to like & getrecommendations! Published in 2018 at "African Journal of Economic and Management Studies"
DOI: 10.1108/ajems-11-2016-0163
Abstract: Purpose The purpose of this paper is to investigate whether there is any relationship between the effectiveness of an audit committee and the financial reporting timeliness of Tunisian listed companies as proxied by external audit… read more here.
Keywords: audit committee; committee effectiveness; committee; financial reporting ... See more keywords
Audit committee versus other governance mechanisms and the effect of investment opportunities: evidence from Palestine
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DOI: 10.1108/cg-06-2019-0185
Abstract: This paper aims to explore how the presence of an audit committee is associated with other corporate governance mechanisms, i.e. board structure, ownership structure and quality of external audit. The present study evaluated whether the… read more here.
Keywords: audit; audit committee; governance mechanisms; investment opportunities ... See more keywords
The impact of audit committee financial expertise on de facto use of IFRS: does external auditor’s size matter?
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DOI: 10.1108/cg-12-2019-0390
Abstract: Purpose De facto use of International Financial Reporting Standards (IFRS) is a particular form of voluntary compliance with International Accounting Standards (IAS). It is practiced when an enterprise uses a number (and not all) of… read more here.
Keywords: audit; audit committee; facto use; use ifrs ... See more keywords
Audit committee members with CEO experience and the value of cash holdings
Sign Up to like & getrecommendations! Published in 2020 at "Managerial Auditing Journal"
DOI: 10.1108/maj-04-2019-2269
Abstract: The purpose of this study is to examine whether the presence of an audit committee (AC) members with Chief Executive Officer (CEO) experience (supervisory experts) affects the market value of cash holdings.,To estimate the marginal… read more here.
Keywords: committee members; audit committee; value; cash holdings ... See more keywords
Does audit committee substitute or complement other corporate governance mechanisms: Evidence from an emerging economy
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DOI: 10.1108/maj-08-2016-1423
Abstract: Purpose The purpose of this paper is to examine the relation between audit committee (AC) and a set of other corporate governance mechanisms in one of the emerging economies, United Arab of Emirates (UAE). In… read more here.
Keywords: audit committee; governance mechanisms; substitute complement; study ... See more keywords
Female audit committee directorship and audit fees
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DOI: 10.1108/maj-12-2018-2121
Abstract: Purpose The purpose of this paper is to examine the association between female audit committee representation and audit fees, taking into account their demographic attributes. Design/methodology/approach Research hypotheses have been tested by performing both univariate… read more here.
Keywords: audit; audit committee; audit fees; female audit ... See more keywords
Audit committee effectiveness and family firms: impact on performance
Sign Up to like & getrecommendations! Published in 2019 at "Management Decision"
DOI: 10.1108/md-04-2018-0422
Abstract: Purpose The purpose of this paper is to empirically examine the relationship between audit committee characteristics and firm performance, and whether family ownership and involvement moderate the latter relationship. Design/methodology/approach Following Anderson and Reeb (2003),… read more here.
Keywords: performance; audit committee; family; firm performance ... See more keywords