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Journal Articles

Bringing Darkness to Light: The Influence of Auditor Quality and Audit Committee Expertise on the Timeliness of Financial Statement Restatement Disclosures

Jaime Schmidt, Michael S. Wilkins
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 221–244.
https://doi.org/10.2308/ajpt-50307
Published: 01 February 2013
... periods than companies that do not engage Big 4 auditors. We also find that companies with more financial experts on the audit committee have shorter dark periods, but only when such financial expertise relates specifically to accounting. Finally, companies with audit committee chairs that have accounting...
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