Over the past two decades, the corporate governance literature in accounting and auditing
has grown rapidly. To better understand this body of work, we discuss 12 recent literature …

Even though audit committees have traditionally been a key component of corporate
governance regulation, the last decade has witnessed a greater emphasis on audit …

This study tests whether firms seek to mitigate the adverse effects of Financial Reporting
Complexity (FRC) by investing in accounting expertise. We develop a measure of FRC …

Calls from practice suggest that audit committee members with industry expertise can
improve audit committee effectiveness. Nevertheless, regulators and the extant literature …

The purpose of this study is to provide empirical evidence of the effect of the audit committee
(AC) that are: size, independence, financial expertise, and stock owned by audit committee …

Purpose–The purpose of this paper is to examine the impact of audit committee (AC)
attributes on the performance of finance companies in Malaysia in both period before and …

Purpose: This study is aimed at analyzing the influence of the size of the board of directors,
audit committee, institutional ownership and managerial ownership on the financial …

In order to increase corporate governance quality, the 8th EU Company Law Directive
enacted a mandatory audit committee in publicly listed companies in the EU and defined its …

In this study, we examine whether audit committee accounting expertise helps to promote
audit quality by motivating auditors to conduct diligent internal control audits and make …

The effectiveness of the company's financial reporting system depends on the audit's quality.
In this context, the current study examines the role of accounting and financial expertise …