Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?
(2023)
Journal Article
Bilal, B., Komal, B., Ezeani, E., Usman, M., Kwabi, F., & Ye, C. (2023). Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?. Journal of International Accounting, Auditing and Taxation, 53, Article 100580. https://doi.org/10.1016/j.intaccaudtax.2023.100580
Going beyond the mere presence of the audit committee financial experts (ACFEs) within the audit committee, we examine whether the educational profile, gender, and professional experience of ACFEs reduces the extent of earnings management. Using a sa... Read More about Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?.