Earnings conservatism and audit committee financial expertise

Using an Australian sample of 494 firm‐year observations, this study finds that accounting financial expertise is the primary type of expertise that influences earnings conservatism, rather than nonaccounting financial expertise. The association between accounting financial expertise and conservatis...

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Veröffentlicht in:	Accounting and finance (Parkville) 2015-03, Vol.55 (1), p.279-310
Hauptverfasser:	Sultana, Nigar, Mitchell Van der Zahn, J-L. W.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Audit committee financial expertise Audit committees Audits Conservatism Corporate governance Experts Financial reporting Losses Studies
Online-Zugang:	Volltext
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