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Artículo
Audit Committee Competence and earnings management in Europe
(Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC, 2022)
This study analyses the association between the competence of audit committee members and earningsmanagement in a sample of 142 non-financial firms from France, Germany, Italy, Spain, and the UnitedKingdom over the 2006–2013 ...
Artículo
The disclosure of financial forward-looking information Does the financial expertise of female directors make a difference?
(Emerald, 2019)
Purpose – The purpose of this paper is to examine the association between the financial expertise (accounting and non-accounting) of female directors in the audit committee and the voluntary disclosure of financial ...
Artículo
Sustainable development disclosure: environmental, social, and governance reporting and gender diversity in the audit committee
(Wiley Online Library, 2018)
This paper analyzes the link between female representation on audit committees (ACs) and specific information attributes of environmental, social, and governance (ESG) disclosures. We also examine whether the role of women ...
Artículo
Does audit committee financial expertise actually improves information readability?
(Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC, 2022)
This paper investigates the relationship between audit committee financial expertise, particularly consider- ing specific accounting financial expertise, and the readability of management reports. Additionally, this study ...
Artículo
Audit committee expertise in large European firms
(2020)
Purpose – This paper aims to study how audit committee member expertise is related to certain features of the committee and to the audit process. Design/methodology/approach – Based on information from 2,477 directors ...