The Triangular Relationship Between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality

• Main Authors: KIM, Jae Bum, SEGAL, Benjamin, SEGAL, Dan, ZANG, Yoonseok
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2014
• Subjects: Audit committees; Audit fees; Industry specialist auditors; Restatements; Endogeneity; Accounting; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/1238; https://ink.library.smu.edu.sg/context/soa_research/article/2237/viewcontent/The_Triangular_Relationship_Between_Audit_Committee_Characteristics_Audit_Inputs_and_Financial_Reporting_Quality.pdf
• Institution: Singapore Management University

Using the exogenous reforms to audit committees mandated by the Sarbanes-Oxley Act of 2002 and a difference-in-difference approach, we examine the impact of changes in audit committee attributes (financial expertise, size, and independence) on firms’ audit inputs and financial reporting quality. Fir...