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Keywords: financial expertise
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Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (2): 165–190.
Published: 01 May 2022
... enterprise board of China's stock exchange, we find that CAE turnover is accompanied by a reduction in financial reporting/internal control quality and that the reduction is more pronounced for firms whose successor CAEs have lower financial expertise than their predecessors. Further analysis shows...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 143–167.
Published: 01 November 2018
... August 2017 © 2018 American Accounting Association. All rights reserved. 2018 director elections audit committee financial expertise internal controls restatements We find that shareholders perceive AC members distinctively from other non-AC independent directors. Inconsistent...