Experience of Audit Committee Members and Audit Quality
We investigate whether the experience of audit committee members is associated with audit quality. In order to comprehensively analyse the experience of audit committee members, we include audit committee member tenure, age and multiple-directorships in our analysis. Using observations from 2001 to...
| Main Authors: | , , |
|---|---|
| Format: | Journal Article |
| Published: |
Routledge Journals
2019
|
| Online Access: | http://hdl.handle.net/20.500.11937/74397 |
| _version_ | 1848763263179816960 |
|---|---|
| author | Sultana, Nigar Singh, Harj Rahman, A. |
| author_facet | Sultana, Nigar Singh, Harj Rahman, A. |
| author_sort | Sultana, Nigar |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | We investigate whether the experience of audit committee members is associated with audit quality. In order to comprehensively analyse the experience of audit committee members, we include audit committee member tenure, age and multiple-directorships in our analysis. Using observations from 2001 to 2012, we undertake analysis on 13,155 firm-year observations and find that all our proxies of audit committee member experience are positively associated with audit fees. A range of additional tests, including using discretionary accruals as an alternative measure of audit quality and differences-in-differences analysis, support our main findings and our results consequently make a number of contributions to both the literature and policy making. One possible policy contribution is that regulators may wish to consider audit committee characteristics representing experience when framing recommendations to improve audit quality and thereby, financial reporting by firms. |
| first_indexed | 2025-11-14T11:00:41Z |
| format | Journal Article |
| id | curtin-20.500.11937-74397 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:00:41Z |
| publishDate | 2019 |
| publisher | Routledge Journals |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-743972020-01-17T05:33:55Z Experience of Audit Committee Members and Audit Quality Sultana, Nigar Singh, Harj Rahman, A. We investigate whether the experience of audit committee members is associated with audit quality. In order to comprehensively analyse the experience of audit committee members, we include audit committee member tenure, age and multiple-directorships in our analysis. Using observations from 2001 to 2012, we undertake analysis on 13,155 firm-year observations and find that all our proxies of audit committee member experience are positively associated with audit fees. A range of additional tests, including using discretionary accruals as an alternative measure of audit quality and differences-in-differences analysis, support our main findings and our results consequently make a number of contributions to both the literature and policy making. One possible policy contribution is that regulators may wish to consider audit committee characteristics representing experience when framing recommendations to improve audit quality and thereby, financial reporting by firms. 2019 Journal Article http://hdl.handle.net/20.500.11937/74397 10.1080/09638180.2019.1569543 Routledge Journals restricted |
| spellingShingle | Sultana, Nigar Singh, Harj Rahman, A. Experience of Audit Committee Members and Audit Quality |
| title | Experience of Audit Committee Members and Audit Quality |
| title_full | Experience of Audit Committee Members and Audit Quality |
| title_fullStr | Experience of Audit Committee Members and Audit Quality |
| title_full_unstemmed | Experience of Audit Committee Members and Audit Quality |
| title_short | Experience of Audit Committee Members and Audit Quality |
| title_sort | experience of audit committee members and audit quality |
| url | http://hdl.handle.net/20.500.11937/74397 |