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1-9 of 9
Keywords: audit committee
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2024) 99 (3): 349–372.
Published: 01 May 2024
...Gilad Livne; Maria Tsipouridou; Anthony Wood ABSTRACT We provide evidence on effort coordination and information sharing between audit committees and external auditors. We use four effort measures: the risk areas reported by both the auditor and committee, auditor-reported materiality...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (2): 329–359.
Published: 01 March 2023
...Jacob Jaggi ABSTRACT I examine whether audit committees (ACs) improve financial reporting reliability by utilizing an internal audit function (IAF) as a resource and use semistructured interviews with chief audit executives and AC chairs to develop an understanding of the nature of AC-IAF...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (4): 289–314.
Published: 01 July 2021
...James C. Hansen; Ling Lei Lisic; Timothy A. Seidel; Michael S. Wilkins ABSTRACT Our study is motivated by the theory of credence goods in the auditing setting. We propose that audit committee accounting expertise should reduce information asymmetries between the auditor and the client, thereby...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (5): 23–56.
Published: 01 September 2020
...Musaib Ashraf; Paul N. Michas; Dan Russomanno ABSTRACT We examine whether information technology expertise on audit committees impacts the reliability and timeliness of financial reporting. We find a reduction in the likelihood of material restatement, a reduction in the likelihood of information...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2019) 94 (2): 297–323.
Published: 01 March 2019
... involved. The audit committee oversees the effectiveness of management's financial reporting policies ( Klein 2002 ; Archambeault, DeZoort, and Hermanson 2008 ), and PCAOB Auditing Standard 1301 (formerly, AS No. 16) requires that the auditor communicate with the client's audit committee regarding matters...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2017) 92 (5): 61–87.
Published: 01 September 2017
...Xianjie He; Jeffrey A. Pittman; Oliver M. Rui; Donghui Wu ABSTRACT We examine whether social ties between engagement auditors and audit committee members shape audit outcomes. Although these social ties can facilitate information transfer and help auditors alleviate management pressure to waive...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2014) 89 (6): 2057–2085.
Published: 01 November 2014
...Matthew J. Beck; Elaine G. Mauldin ABSTRACT Although regulation makes audit committees responsible for determining and negotiating audit fees, researchers and practitioners express concerns that CFOs continue to control these negotiations. Thus, regulation may give investors a false sense...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2014) 89 (1): 113–145.
Published: 01 January 2014
...Liesbeth Bruynseels; Eddy Cardinaels ABSTRACT To ensure that audit committees provide sufficient oversight over the auditing process and quality of financial reporting, legislators have imposed stricter requirements on the independence of audit committee members. Although many audit committees...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2011) 86 (6): 2099–2130.
Published: 01 November 2011
... 1000 firms in 2003 and 2005—that the presence (and proportion) of directors with legal backgrounds on the audit committee is associated with higher financial reporting quality. These results obtain after controlling for accounting expertise on audit committees. Also, supplementary tests...