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 |
| Published: |
Wiley-Blackwell Publishing Asia
2013
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| Online Access: | http://onlinelibrary.wiley.com/doi/10.1111/acfi.12042/full http://hdl.handle.net/20.500.11937/62840 |
| _version_ | 1848760924749430784 |
|---|---|
| author | Sultana, Nigar Williams, Mitchell |
| author_facet | Sultana, Nigar Williams, Mitchell |
| 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 | 2025-11-14T10:23:31Z |
| format | Journal Article |
| id | curtin-20.500.11937-62840 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T10:23:31Z |
| publishDate | 2013 |
| publisher | Wiley-Blackwell Publishing Asia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-628402019-02-19T04:28:02Z Earnings Conservatism and Audit Committee Financial Expertise Sultana, Nigar Williams, Mitchell 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. 2013 Journal Article http://hdl.handle.net/20.500.11937/62840 http://onlinelibrary.wiley.com/doi/10.1111/acfi.12042/full Wiley-Blackwell Publishing Asia restricted |
| spellingShingle | Sultana, Nigar Williams, Mitchell 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 |
| url | http://onlinelibrary.wiley.com/doi/10.1111/acfi.12042/full http://hdl.handle.net/20.500.11937/62840 |