Audit Committees and Financial Reporting Quality in Singapore

• Main Authors: Yuanto KUSNADI, Kwong Sin LEONG, SUWARDY, Themin, Jiwei WANG
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2016
• Subjects: Audit committee; Corporate governance; Expertise; Financial reporting quality; Independence; Overlapping membership; Accounting; Asian Studies; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/1446
• Institution: 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...