The DOI matches its Crossref record; 84 of the 84 references it cites were found in a registry or an index.
The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*
Open accessAbstract
An important dimension of audit committee (AC) effectiveness that has gained the attention of regulators and academics is the financial expertise of AC members (General Accounting Office 1991; Public Oversight Board 1993; Kalbers and Fogarty 1993; DeZoort 1997, 1998; Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees 1999; DeZoort, Hermanson, Archambeault, and Reed 2002; Sarbanes-Oxley Act of 2002 [SOX] 2002; Cohen, Krishnamoorthy, and Wright 2004). Section 407 of SOX requires the Securities and Exchange Commission (SEC) to adopt rules mandating that the AC of public firms include at least one member who is a financial expert or disclose reasons for not adopting this requirement. While SOX proposes a narrow definition of financial expertise, to include individuals with experience in accounting or auditing, the SEC controversially adopted a broader definition of financial expertise that includes accounting and certain types of nonaccounting (finance and supervisory) financial expertise ....
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Cites
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Audit committee, board of director characteristics, and earnings management
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The Effect of Audit Quality on Earnings Management*
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Cited by
A review of archival auditing research
DeFond, M., & Zhang, J. (2014) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2014.09.002 · Cited by 3,188
SOX after Ten Years: A Multidisciplinary Review
Coates, J. C., & Srinivasan, S. (2014) · Accounting Horizons · doi:10.2308/acch-50759 · Cited by 228
Buallay, A. (2018) · Measuring Business Excellence · doi:10.1108/mbe-09-2017-0064 · Cited by 79
Metadata
- Authors
- DHALIWAL, D., NAIKER, V., & NAVISSI, F.
- Venue
- Contemporary Accounting Research
- Publisher
- Wiley
- Published
- 2010-08-04
- Volume
- 27
- Issue
- 3
- Pages
- 787-827
- ISSN
- 0823-9150 (ISSN-L)
- 1911-3846
- OpenAlex
- W3121991680
- Cited by
- 623
- References
- 84
- FWCI
- 66.40
- Type
- journal article
- Language
- en
- Open access
- green
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
