Ghafran, C.M. orcid.org/0000-0002-6683-9904 and Yasmin, S. (2018) Audit committee chair and financial reporting timeliness: a focus on financial, experiential and monitoring expertise. International Journal of Auditing, 22 (1). pp. 13-24. ISSN 1090-6738
Abstract
In this study, we examine the association of audit committee chair financial, experiential and monitoring expertise with the audit report lag period. We find that the experiential and monitoring expertise of audit committee chairs have a significant negative association with the delay in the audit report lag period, possibly resulting in more effective audit committee chairs, at least in the face of financial reporting timeliness. We also find that the audit committee composite compliance variable has a significant negative association with the audit report lag period, which suggests that firms’ compliance with audit committee regulations is also beneficial for financial reporting timeliness. These are important findings from the practice, academic and public policy perspectives.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2017 John Wiley & Sons Ltd. This is an author produced version of a paper subsequently published in International Journal of Auditing. Uploaded in accordance with the publisher's self-archiving policy. |
Keywords: | Audit committee chair; audit report lag; financial reporting timeliness; financial expertise; experiential expertise; monitoring expertise; corporate governance |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 07 Sep 2017 14:57 |
Last Modified: | 17 Nov 2023 15:36 |
Status: | Published |
Publisher: | Wiley |
Refereed: | Yes |
Identification Number: | 10.1111/ijau.12101 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:120840 |