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...
| Main Authors: | , |
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| Format: | Journal Article |
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Wiley-Blackwell Publishing Asia
2015
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| Online Access: | http://hdl.handle.net/20.500.11937/3034 |
| _version_ | 1848744119432642560 |
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| author | Sultana, Nigar Van der Zahn, J. |
| author_facet | Sultana, Nigar Van der Zahn, J. |
| author_sort | Sultana, Nigar |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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 conservatism holds only when the accounting financial expert(s) on audit committees is (are) independent. Overall, results suggest that audit committee accounting financial expertise is important in recognising the asymmetrical timeliness of losses. Findings provide a better understanding of the dynamics between audit committee financial expertise and earnings conservatism and demonstrate the importance of accounting financial expertise in improving financial reporting quality. |
| first_indexed | 2025-11-14T05:56:24Z |
| format | Journal Article |
| id | curtin-20.500.11937-3034 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T05:56:24Z |
| publishDate | 2015 |
| publisher | Wiley-Blackwell Publishing Asia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-30342017-09-13T14:32:14Z Earnings conservatism and audit committee financial expertise Sultana, Nigar Van der Zahn, J. Corporate governance Conservatism 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 conservatism holds only when the accounting financial expert(s) on audit committees is (are) independent. Overall, results suggest that audit committee accounting financial expertise is important in recognising the asymmetrical timeliness of losses. Findings provide a better understanding of the dynamics between audit committee financial expertise and earnings conservatism and demonstrate the importance of accounting financial expertise in improving financial reporting quality. 2015 Journal Article http://hdl.handle.net/20.500.11937/3034 10.1111/acfi.12042 Wiley-Blackwell Publishing Asia restricted |
| spellingShingle | Corporate governance Conservatism Audit committee financial expertise Sultana, Nigar Van der Zahn, J. Earnings conservatism and audit committee financial expertise |
| title | Earnings conservatism and audit committee financial expertise |
| title_full | Earnings conservatism and audit committee financial expertise |
| title_fullStr | Earnings conservatism and audit committee financial expertise |
| title_full_unstemmed | Earnings conservatism and audit committee financial expertise |
| title_short | Earnings conservatism and audit committee financial expertise |
| title_sort | earnings conservatism and audit committee financial expertise |
| topic | Corporate governance Conservatism Audit committee financial expertise |
| url | http://hdl.handle.net/20.500.11937/3034 |