• Medientyp: E-Book
  • Titel: The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees
  • Beteiligte: Dhaliwal, Dan S. [Verfasser:in]; Naiker, Vic [Sonstige Person, Familie und Körperschaft]; Navissi, Farshid [Sonstige Person, Familie und Körperschaft]
  • Erschienen: [S.l.]: SSRN, [2010]
  • Umfang: 1 Online-Ressource (55 p)
  • Sprache: Englisch
  • DOI: 10.2139/ssrn.1548766
  • Identifikator:
  • Entstehung:
  • Anmerkungen: Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 5, 2010 erstellt
  • Beschreibung: Prior literature suggests a positive relationship between financial reporting quality and the presence of accounting experts on audit committees. This study investigates the association between accruals quality and the characteristics of accounting experts and mix of accounting and non-accounting (finance and supervisory) expertise on audit committees. Using post-SOX data, our results indicate a positive relationship between accruals quality and audit committee accounting experts who are independent, hold fewer multiple directorships, and have lower tenure in their firms. Furthermore, the results suggest that the most positive effect of accounting expertise on accruals quality is achieved when accounting expertise is combined with finance expertise in audit committees. Supervisory expertise, on the other hand, seems to have no incremental impact on the effectiveness of audit committees that include accounting and finance expertise. The findings highlight the contextual nature of accounting expertise in overseeing the quality of financial reporting
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