The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*
Why is this work in the frame?
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
No Canadian affiliation. An affiliation-only frame — the usual design — would never have seen this work. It is one of the works that make the case for inverting the frame.
Machine scores (provisional)
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
- Teacher spread
- 0.272 · how far apart the two teachers sit on this one work
- Validation status
score_only:v0-immature-baseline· verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it
Abstract
An important dimension of audit committee (AC) effectiveness that has gained the attention of regulators and academics is the financial expertise of AC members (General Accounting Office 1991; Public Oversight Board 1993; Kalbers and Fogarty 1993; DeZoort 1997, 1998; Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees 1999; DeZoort, Hermanson, Archambeault, and Reed 2002; Sarbanes-Oxley Act of 2002 [SOX] 2002; Cohen, Krishnamoorthy, and Wright 2004). Section 407 of SOX requires the Securities and Exchange Commission (SEC) to adopt rules mandating that the AC of public firms include at least one member who is a financial expert or disclose reasons for not adopting this requirement. While SOX proposes a narrow definition of financial expertise, to include individuals with experience in accounting or auditing, the SEC controversially adopted a broader definition of financial expertise that includes accounting and certain types of nonaccounting (finance and supervisory) financial expertise ....
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
The record
- Venue
- Contemporary Accounting Research
- Topic
- Auditing, Earnings Management, Governance
- Field
- Business, Management and Accounting
- Canadian institutions
- —
- Funders
- —
- Keywords
- AuditAccrualLibrary scienceAccountingCitationManagementQuality (philosophy)Political scienceBusinessEconomicsEarningsComputer sciencePhilosophy
- Has abstract in OpenAlex
- yes