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1. Introduction. academic literature on the relationship between audit committees (ACs) and audit quality (A. ). With increased auditor oversight responsibilities, ACs are of increasing importance.
- 450KB
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Going beyond the mere presence of the audit committee financial experts (ACFEs) within the audit committee, we examine whether the educational profile, gender, and professional experience of ACFEs reduces the extent of earnings management.
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Mar 1, 2018 · We find a positive relationship between audit committee financial expertise and earnings quality. • Accounting financial experts have a stronger relationship with earnings quality than non-accounting financial experts. • The corporate governance systems, IFRS, and SOX moderate this relationship. •
- Bilal, Songsheng Chen, Bushra Komal
- 2018
Aug 1, 2023 · The authors found that the presence of female members on the audit committee and audit committee financial expertise deter the UK and German managers from shifting core expenses and revenue items into special items to inflate core earnings.
Quality - Bilal Mian CUI Sahiwal - Free download as Powerpoint Presentation (.ppt / .pptx), PDF File (.pdf), Text File (.txt) or view presentation slides online.
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Sep 1, 2023 · This inquiry probes whether or not female directors and their specific characteristics effectively restrict earnings management (EM) measured by accrual‐based earnings management (AEM) and real‐based…. Expand.
