... 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...

... with restatements and management turnover. We examine the role of the audit committee in the timing of earnings announcements. We predict and find that more powerful audit committees are positively associated with earnings announcements issued closer to audit completion. For observations with incomplete audits, we...

...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...

...Janice E. Rummell; F. Todd DeZoort; Dana R. Hermanson SYNOPSIS This study examines the effects of Big 4 audit firm tenure on audit committee member support for the auditor in an auditor/management dispute over a subjective accounting issue. One hundred eighteen U.S. public company audit committee...

.... 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...

...Robert M. Wilbanks; Dana R. Hermanson; Vineeta D. Sharma SYNOPSIS This study examines audit committee (AC) oversight of fraudulent financial reporting (FFR) risk and management integrity, and how such oversight varies with AC social ties, professional ties, and governance characteristics...

...Ananth Seetharaman; Xu (Frank) Wang; Sanjian (Bill) Zhang SYNOPSIS U.S. stock exchanges and lawmakers rely on audit committees to help safeguard the accuracy and reliability of corporate GAAP and non-GAAP financial information. However, there are gaps in our knowledge of how audit committees...