... Krishnan. 19 05 2023 11 09 2023 25 09 2023 2024 audit committee literature synthesis corporate governance board of directors external audit financial reporting The audit committee (AC) landscape has changed markedly in recent years. Rapid technological changes...

... researchers digest the existing DT research in accounting and inform productive DT research going forward. Specifically, we present an operating, reporting, and assurance framework for analyzing how DT traits affect decisions in all stages of financial reporting, including auditing the financial statements...

... reporting human capital Financial reporting and the audit process occur within an ecosystem that consists of several participants who collectively influence the quality of audit outcomes ( Fornelli 2014 ; International Federation of Accountants 2020 ). The auditor is a critical participant...

.... Editor's note: Accepted by Ann Vanstraelen. 1 9 2020 1 1 2022 2022 audit committees audit quality financial reporting The Sarbanes-Oxley Act (SOX) of 2002 strengthened and expanded audit committee responsibilities regarding oversight over the work of the external auditor...

...Eric R. Condie; Kara M. Obermire; Timothy A. Seidel; Michael S. Wilkins SUMMARY In this study, we investigate the financial reporting behavior of chief financial officers (CFOs) with significant prior audit experience. Our tests indicate that, on average, CFOs who were former audit managers...