خبرگی مالی کمیته حسابرسی و کیفیت سود
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خبرگی مالی کمیته حسابرسی و کیفیت سود

عنوان فارسی مقاله: خبرگی مالی کمیته حسابرسی و کیفیت سود: یک متا آنالیز
عنوان انگلیسی مقاله: Audit committee financial expertise and earnings quality: A meta-analysis
مجله/کنفرانس: مجله تحقیقات بازاریابی – Journal of Business Research
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابرسی، حسابداری مدیریت
کلمات کلیدی فارسی: حسابرسی کمیته مالی، متخصص حسابداری مالی، کارشناس مالی غیر حسابداری، کیفیت سود، متا تجزیه و تحلیل
کلمات کلیدی انگلیسی: Audit committee financial expertise Accounting financial expert, Non-accounting financial expert, Earnings quality, Meta-analysis
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus - Master Journals List - JCR
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.jbusres.2017.11.048
دانشگاه: Department of Accounting – School of Management and Economics – Beijing Institute of Technology – Beijing – China
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 5.352 در سال 2018
شاخص H_index: 158 در سال 2019
شاخص SJR: 1.684 در سال 2018
شناسه ISSN: 0148-2963
شاخص Quartile (چارک): Q1 در سال 2018
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 18
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
کد محصول: E5588
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Review of literature


3- Method


4- Results and discussion


5- Implications for regulators


6- Concluding remarks


References

نمونه متن انگلیسی مقاله

Abstract


Since the implementation of the Sarbanes–Oxley Act (SOX), a plethora of research has examined financial experts' monitoring on audit committees of financial reporting quality. However, the literature has found mixed evidence. This present study's objective is to reconcile through meta-analysis the results of 90 studies with 165,529 firm-year observations concerning the relationship between audit committee financial expertise and earnings quality. The results show that audit committee financial expertise has a positive relationship with earnings quality and that accounting financial experts have a stronger relationship with earnings quality than non-accounting financial experts. Moreover, corporate governance systems, International Financial Reporting Standards (IFRS), and SOX moderate the relationship between audit committee financial expertise and earnings quality. Additional moderators of this relationship are different proxies of earnings quality and audit committee financial expertise, financial experts' independence and busyness, the external auditor's role, and publication quality. This study provides implications for regulators in terms of tightening the definition of audit committee financial expert and the need for at least two financial experts. Further, the study identifies opportunities for future research. Specifically, we provide suggestions for the improvement of financial experts' effectiveness and the expansion of existing research. We also highlight emerging research areas.


Introduction


Audit committee financial expertise is the most prominent feature of audit committee effectiveness that has caught the attention of regulators in recent years (CAQ, 2016; Griffin, 2016). In the USA, the Securities and Exchange Commission's (SEC's) original definitioni of financial expert, proposed by the Sarbanes–Oxley Act (SOX), was considered to be too narrow and controversial because it was restricted to only the accounting financial expertise of audit committee members who have qualifications and experience as public accountants; namely, Chartered Professional Accountants (CPAs) and Chartered Financial Analysts (CFAs) (Bryan-Low, 2002). Later, SEC's final rule broadenedii the scope of audit committee financial experts (ACFEs) under Section 407 of SOX by including accounting financial experts (AFEs) and non-accounting financial experts (NAFEs). Among the latter are financial experts (e.g., investment bankers and financial analysts) and supervisory experts (e.g., chief executive officers (CEOs) and firms' presidents). Likewise, other countries have specific requirements for ACFEs.

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