Audit committees and financial reporting quality in Singapore

• Main Authors: Yuanto KUSNADI, Kwong Sin LEONG, SUWARDY, Themin, Jiwei WANG
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2016
• 主題: Audit committee; Corporate governance; Expertise; Financial reporting quality; Independence; Overlapping membership; Singapore; Accounting; Asian Studies; Corporate Finance
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/1497; https://ink.library.smu.edu.sg/context/soa_research/article/2496/viewcontent/AuditCommitteessFinancialReportingQualitySingapore.pdf

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...