The triangular relationship between audit committee characteristics, audit input 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 2012
• Subjects: Audit committees; Audit fees; Industry specialist auditors; Restatements; Accounting
• Online Access: https://ink.library.smu.edu.sg/soa_research/1739; https://ink.library.smu.edu.sg/context/soa_research/article/2766/viewcontent/The_Triangular_Relationship_Between_Audit_Committee_Characteristi.pdf
• Institution: Singapore Management University

Using the reforms to audit committees mandated by the Sarbanes-Oxley Act of 2002 and the difference-in-difference approach, we examine the impact of changes in audit committee attributes (financial expertise, size and independence) on the corporate commitment to audit assurance and on the likelihood...