Does The Sox Definition Of An Accounting Expert Matter The Association Between Audit Committee Directors Accounting Expertise And Accounting Conservatism
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| Author | : Gopal V. Krishnan |
| Publisher | : |
| Total Pages | : 53 |
| Release | : 2007 |
| Genre | : |
| ISBN | : |
The Sarbanes-Oxley Act mandates the disclosure of whether at least one member of the audit committee is a financial expert. However, the final version of the rule adopted by the SEC defined experts to include both accounting and non-accounting experts. Did the SEC do the right thing? Are the non-accounting experts just as competent as the accounting experts in enhancing the quality of financial reporting? For a sample of Samp;P 500 firms we examine whether the audit committee's financial expertise is associated with accounting conservatism, a fundamental characteristic of financial reporting. Our results suggest that an audit committee's financial expertise is positively associated with conservatism when financial expertise is defined to include only accounting experts. Our findings are consistent with the notion that accounting expertise contributes to greater monitoring by the members of the audit committee which in turn enhances conservatism. However, this finding is conditional upon the firm's overall corporate governance, i.e., in weak boards accounting financial expertise is ineffective in promoting conservative accounting. Our findings have implications for regulators, corporate boards, and the accounting profession. Our findings are also relevant to regulators in other countries who are considering adopting measures to enhance corporate governance, particularly the effectiveness of the audit committees.
| Author | : Stephen R. Moehrle |
| Publisher | : Emerald Group Publishing |
| Total Pages | : 298 |
| Release | : 2013-06-25 |
| Genre | : Business & Economics |
| ISBN | : 1781907641 |
Accounting scandals such as Enron and WorldCom ushered in several regulatory overhauls including Sarbanes-Oxley. This monograph summarizes and synthesize a decade of academic research to develop an evolving dominant explanation around these myriad changes.
| Author | : Bin Srinidhi |
| Publisher | : World Scientific |
| Total Pages | : 501 |
| Release | : 2023-12-05 |
| Genre | : Social Science |
| ISBN | : 9811278423 |
This book integrates the current research on diversity, equity, and inclusion with corporate practice and describes how these initiatives affect organizations' morale, performance, and output. Academic researchers, corporate executives tasked with implementing Diversity, Equity & Inclusion (DEI), and regulators face the problem of balancing DEI initiatives, which could generate diverse ideas beneficial to the organization, with concerns about diluting meritocracy. Building a diverse workforce could improve both organizational well-being and social harmony. Research has shown that building a diverse workforce often results in communication and coordination issues and unjustified pay and performance gaps, engendering feelings of exclusion among diverse individuals. The book describes how organizations address these issues in various settings ranging from accounting firms to health care providers. It covers settings with gender and racial diversities and clarifies the difference between equality and equity. Its coverage includes dealing with concealable disabilities and promoting equity across diverse populations in organizational and social settings.
| Author | : Alqatan, Ahmad |
| Publisher | : IGI Global |
| Total Pages | : 425 |
| Release | : 2020-09-25 |
| Genre | : Business & Economics |
| ISBN | : 1799848531 |
After the global financial crisis, the topic of corporate governance has been gaining momentum in accounting and finance literature since it may influence firm and bank management in many countries. Corporate Governance and Its Implications on Accounting and Finance provides emerging research exploring the implications of a good corporate governance system after global financial crises. Corporate governance mechanisms may include board and audit committee characteristics, ownership structure, and internal and external auditing. This book is devoted to all topics dealing with corporate governance including corporate governance characteristics, board diversity, CSR, big data governance, bitcoin governance, IT governance, and governance disclosure, and is ideally designed for executives, BODs, financial analysts, government officials, researchers, policymakers, academicians, and students.
| Author | : Mehmet Serdar Erciş |
| Publisher | : Cambridge Scholars Publishing |
| Total Pages | : 147 |
| Release | : 2019-03-29 |
| Genre | : Business & Economics |
| ISBN | : 1527532321 |
The business world needs to follow developments in the areas of accounting, auditing and finance in order to be able to adapt to globalization, technological advances and changing human needs. This book explores current issues in accounting, auditing and finance from a scientific point of view, and makes various suggestions for their solutions. In this context, the contributions here take into account the latest developments in the field and utilise a wide range of resources. The reader will learn about participation banks, audit risk, financial manipulation, forensic accounting, accounting errors, the effects of blockchain technologies, electronic finances, efficient markets hypothesis, integrated reporting, production costs, Islamic banking, enterprise risk management systems, and TAS16.
| Author | : Cheng F. Lee |
| Publisher | : Center for PBBEFR & Airiti Press |
| Total Pages | : |
| Release | : 2015-01-01 |
| Genre | : Business & Economics |
| ISBN | : 9864370391 |
Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession.
| Author | : Naeem Tabassum |
| Publisher | : Springer Nature |
| Total Pages | : 335 |
| Release | : 2020-06-28 |
| Genre | : Business & Economics |
| ISBN | : 3030485277 |
Establishing a corporate governance strategy that promotes the efficient use of organisational resources is instrumental in the economic growth of a country, as well as the successful management of firms. This book reviews existing literature and identifies board structural features as key variables of an effective corporate governance system, establishing a multi-theoretical model that links Board structural characteristics with firm performance. It then, using a comprehensive empirical study of 265 companies listed on the Karachi Stock exchange, tests this conceptual model. This research serves as a significant milestone, reflecting the socio-economic setting of emerging economies, and highlighting the need for the corporate sector in emerging markets to move away from a 'tick-box' culture. It argues that the sector needs to implement corporate governance as a tool to mitigate business risks; appoint and empower non-executive directors to achieve an effective monitoring of management; and establish their own ethical and governance principles, applicable to the Board of Directors. Based on an extensive data base, collected painstakingly over five years, this book offers new insights and conceptual framework for further research in this area. Given the breadth and width of the research, it is a useful source of future reference for students, researchers and policy makers.
| Author | : Vieira, Elisabete S. |
| Publisher | : IGI Global |
| Total Pages | : 433 |
| Release | : 2021-02-12 |
| Genre | : Business & Economics |
| ISBN | : 1799875989 |
New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of companies. The understanding of these topics is beneficial in understanding the current state of different types of firms and their practices in modern times. Comparative Research on Earnings Management, Corporate Governance, and Economic Value is focused on the investigation of key challenges and perspectives of corporate governance and earnings management and outlines possible scenarios of its development. The chapters explore this new avenue of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of earnings management and corporate governance. This book is ideal for economists, businesses, managers, accountants, practitioners, stakeholders, researchers, academicians, and students who are interested in the current issues and advancements in corporate governance and earnings management.
| Author | : S. Boubaker |
| Publisher | : Springer |
| Total Pages | : 504 |
| Release | : 2012-11-14 |
| Genre | : Business & Economics |
| ISBN | : 0230389309 |
This volume introduces readers to recent developments in the fields of board of directors and corporate social responsibility. It also provides new insights and perspectives on corporate governance practices in different countries.
| Author | : Laura Girella |
| Publisher | : Routledge |
| Total Pages | : 97 |
| Release | : 2021-02-15 |
| Genre | : Business & Economics |
| ISBN | : 1000366820 |
Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms underpinning the decision to voluntarily adopt non-financial disclosure formats, such as integrated reporting. At institutional level, several national corporate governance codes have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-à-vis the choice to embrace such reporting practices has been subject to a long scrutiny. However, only a little inquiry has so far analysed the influence of corporate governance factors on integrated reporting adoption, quality, and credibility. Accordingly, the aim of the book is to investigate if, and to what extent, corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance. The study carries out an empirical analysis of the professional features of board members at the time of their decision to implement integrated reporting as a new form of company accountability. The work provides innovative insights into the articulated relationships between the quantitative and qualitative composition of corporate boards and the latter’s choice to uptake this advanced form of reporting to represent the wider value creation processes of their organisations.
