Audit Committees and Financial Reporting Quality in Singapore

• المؤلفون الرئيسيون: Yuanto KUSNADI, Kwong Sin LEONG, SUWARDY, Themin, Jiwei WANG
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2016
• الموضوعات: Audit committee; Corporate governance; Expertise; Financial reporting quality; Independence; Overlapping membership; Accounting; Asian Studies; Corporate Finance
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/1446
• المؤسسة: Singapore Management University

We examine three characteristics (independence, expertise, and overlapping membership) of audit committees and their impact on the financial reporting quality for Singapore-listed companies. The main finding is that financial reporting quality will be higher if audit committees have mixed expertise...