Artikel
Audit services and financial reporting quality: The role of accounting expertise auditors
The effectiveness of the company's financial reporting system depends on the audit's quality. In this context, the current study examines the role of accounting and financial expertise (AFE) auditors for financial reporting quality (FRQ). Since numerous components work together to determine financial reporting quality, measuring financial reporting quality is intrinsically complex. In this regard, the reporting quality (IFRQ) is measured by using a comprehensive Index of Financial Reporting Quality. Our study's core and robust findings showed that the sample firms' financial reporting quality was greatly improved by having AFE directors on the audit committee. Additionally, the current study has revealed that AFE auditors greatly cut real earnings management and improved accruals quality (alternative proxies of FRQ). By using the Generalized Method of Moments (GMM) econometric technique, which controls endogeneity, simultaneity, and unobserved heterogeneity, our research has shown that the audit committee's accounting and financial competence directors play a unique role. This study may be useful for organizational leaders and policymakers from a practical standpoint.
- Language
-
Englisch
- Bibliographic citation
-
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 10 ; Year: 2023 ; Issue: 1 ; Pages: 1-25
- Classification
-
Management
- Subject
-
accounting expertise
Audit quality
financial reporting quality
GMM
index of FRQ
- Event
-
Geistige Schöpfung
- (who)
-
Rahman, Shujah-Ur-
Chen, SongSheng
Al-Faryan, Mamdouh Abdulaziz Saleh
Ahmad, Ilyas
Hussain, Rana Yassir
Saud, Shah
- Event
-
Veröffentlichung
- (who)
-
Taylor & Francis
- (where)
-
Abingdon
- (when)
-
2023
- DOI
-
doi:10.1080/23311975.2022.2164142
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Rahman, Shujah-Ur-
- Chen, SongSheng
- Al-Faryan, Mamdouh Abdulaziz Saleh
- Ahmad, Ilyas
- Hussain, Rana Yassir
- Saud, Shah
- Taylor & Francis
Time of origin
- 2023
Other Objects (12)
Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise
Audit mandates, audit firms, and auditors
Accounting transparencies and audit fees of auditor-designated mutual savings banks in Korea
Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level
Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand
Auditor’s going-concern reporting: Reporting decision and content of the report
Reporting for SAP asset accounting
The joint effects of audit committee financial expertise and auditor industrial expertise on the quality of earnings4hBomi Song
The oversight of financial reporting in Germany : Essays on audit quality and on accounting enforcement
Industry expertise on audit committee and audit report timeliness
Audit quality : association between published reporting errors and audit firm characteristics
Essays on experimental audit Research: auditor-client negotiation and auditor rotation
Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise
Audit mandates, audit firms, and auditors
Accounting transparencies and audit fees of auditor-designated mutual savings banks in Korea
Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level
Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand
Auditor’s going-concern reporting: Reporting decision and content of the report
Reporting for SAP asset accounting
The joint effects of audit committee financial expertise and auditor industrial expertise on the quality of earnings4hBomi Song
The oversight of financial reporting in Germany : Essays on audit quality and on accounting enforcement
Industry expertise on audit committee and audit report timeliness
Audit quality : association between published reporting errors and audit firm characteristics
Essays on experimental audit Research: auditor-client negotiation and auditor rotation
Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise
Audit mandates, audit firms, and auditors
Accounting transparencies and audit fees of auditor-designated mutual savings banks in Korea
Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level
Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand
Auditor’s going-concern reporting: Reporting decision and content of the report
Reporting for SAP asset accounting
The joint effects of audit committee financial expertise and auditor industrial expertise on the quality of earnings4hBomi Song
The oversight of financial reporting in Germany : Essays on audit quality and on accounting enforcement
Industry expertise on audit committee and audit report timeliness
Audit quality : association between published reporting errors and audit firm characteristics