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Keywords: audit committee
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Journal Articles
Accounting Horizons (2024) 38 (2): 57–81.
Published: 01 June 2024
... features (optimism, ambiguity, and litigiousness). We measure female representation at both the board and audit committee levels, because the latter oversees the financial reporting process as well as disclosure strategies. Our findings show that gender diversity at the board and audit committee levels...
Journal Articles
Journal Articles
Accounting Horizons (2021) 35 (3): 143–159.
Published: 01 September 2021
...Robert Felix; Mikhail Pevzner; Mengxin Zhao SYNOPSIS We examine the effect of audit committees' cultural diversity, as measured through ancestral cultural diversity of audit committee members, on firms' financial reporting quality. We find that audit committee cultural diversity is associated...
Journal Articles
Journal Articles
Accounting Horizons (2018) 32 (2): 121–140.
Published: 01 June 2018
.... Editor's Note: Accepted by Brian W. Mayhew, under the senior editorship of Teri Lombardi Yohn. July 2017 February 2018 2018 internal audit management training ground managers board of directors audit committee We test our hypothesis using a large-scale online-survey...
Journal Articles
Journal Articles