Specialists accounting in audit committees and their role in corporate governance
نویسندگان
چکیده
منابع مشابه
The Corporate Governance Effects of Audit Committees
Arguments associated with the promotion of audit committees in many countries are premised on their potential for alleviating weaknesses in corporate governance. This paper provides a synthesis and evaluation of empirical research on the governance effects associated with audit committees. Given recent policy recommendations in several countries aimed at strengthening these committees, it is im...
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Prior studies have portrayed accounting conservatism as a tool that enables boards to perform their monitoring duties. We develop a model that suggests that the empirical association between conservatism and governance can also run in the opposite direction —only well-governed firms with suffi cient monitoring in place can fully utilize the benefits of conservative accounting. In our setting, c...
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We investigate whether accounting discretion is (i) abused by opportunistic managers who exploit lax governance structures, or (ii) used by managers in a manner consistent with efficient contracting and shareholder value-maximization. Prior research documents an association between accounting discretion and poor governance quality and concludes that such evidence is consistent with abuse of the...
متن کاملThe Role of Firm Status in Appointments of Accounting Financial Experts to Audit Committees
Since 1999 regulators have attempted to improve the monitoring of financial reporting by exerting significant pressure on firms to appoint accounting financial experts (AFEs) to their audit committees. Yet, many firms have been reluctant to do so, which has made these firms more prone to financial reporting problems. We examine appointments of AFEs to the audit committees of S&P 1500 firms duri...
متن کاملin translation: translators on their work and what it means
کتاب در باب ترجمه، اثر استر آلن و سوزان برنوفسکی منتشر شده در ماه می 2013 توسط نشریه کلمبیا است. نویسندگان در این کتاب به بررسی 18 مترجم با در نظر گرفتن نقش آثاری که این مترجمان ترجمه کرده اند میپردازند. کتاب به دو بخش تقسیم میشود: " مترجم در جهان" و " کار مترجم" این دو بخش مقالات همیشگی ترجمه و موقعیت خاص ادبیات بیگانه در جهان وسیع امروزی را مورد خطاب قرار میدهد. در این کتاب مقالات متعددی از ن...
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ژورنال
عنوان ژورنال: Kwartalnik Nauk o Przedsiębiorstwie
سال: 2018
ISSN: 1896-656X
DOI: 10.5604/01.3001.0012.7773