Artikel
Industry expertise on audit committee and audit report timeliness
Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualification for directors, and that evidence on the value of this expertise is limited. This study examines whether AC financial expertise is associated with audit report timeliness and mainly explores the effect of AC industry expertise on audit report timeliness by supporting AC financial expertise. The study used a sample from a unique setting and pooled regression analysis, and the study reveals that AC financial expertise is not associated with reducing audit report delay. More significantly, it documents that a reduction delay in audit reporting, improving audit timeliness, is more apparent when the members' industry expertise level enhances AC's financial expertise members. This study also records that AC members with financial expertise and industry expertise are strongly associated with decreasing the audit report delay. Financial expertise is associated with a shorter audit report delay in the subgroup of industry expertise. Overall, this study highlights the added value of industry expertise with financial expertise in improving audit committees' effectiveness in the context of timely reporting.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 8 ; Year: 2021 ; Issue: 1 ; Pages: 1-20 ; Abingdon: Taylor & Francis
- Klassifikation
-
Management
- Thema
-
audit committee
industry expertise
financial expertise
audit report timeliness
audit risk and effort
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Raweh, Nahla Abdulrahman Mohammed
Abdullah, Abdulwahid Ahmed Hashed
Hasnah Kamardin
Mazrah Malek
- Ereignis
-
Veröffentlichung
- (wer)
-
Taylor & Francis
- (wo)
-
Abingdon
- (wann)
-
2021
- DOI
-
doi:10.1080/23311975.2021.1920113
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Raweh, Nahla Abdulrahman Mohammed
- Abdullah, Abdulwahid Ahmed Hashed
- Hasnah Kamardin
- Mazrah Malek
- Taylor & Francis
Entstanden
- 2021
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