Audit Committee Characteristics and Accounting Conservatism

Audit Committee Characteristics and Accounting Conservatism

This study examines the association between four pivotal audit committee characteristics and accounting conservatism. Using a sample of 7,668 Australian firm-year observations from 2004 to 2012, a positive association is found between accounting conservatism and: (a) a director with financial expert...

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Bibliographic Details
Main Author: Sultana, Nigar
Format: Journal Article
Published: Wiley-Blackwell 2015
Subjects:
Corporate governance
agency theory
conservatism
audit committee
Online Access:http://hdl.handle.net/20.500.11937/25746

Internet

http://hdl.handle.net/20.500.11937/25746

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