This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in sha** observed accounting …

We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

Governance regulators currently place great emphasis on ensuring the presence of financial
expertise on audit committees (Sarbanes-Oxley, 2002; UK Corporate Governance Code …

SUMMARY A primary goal of both financial reporting research and audit research is to
understand the determinants of quality, and researchers in both areas have identified a wide …

This study seeks to determine whether audit committee compositional features are
associated with the timeliness of financial reporting by A ustralian firms. Timeliness of …

Since the implementation of the Sarbanes–Oxley Act (SOX), a plethora of research has
examined financial experts' monitoring on audit committees of financial reporting quality …

This study provides evidence on whether sustainability-oriented corporate governance
mechanisms impact the voluntary assurance of corporate sustainability reports. Specifically …

We examine whether information technology expertise on audit committees impacts the
reliability and timeliness of financial reporting. We find a reduction in the likelihood of …

Going beyond the mere presence of the audit committee financial experts (ACFEs) within the
audit committee, we examine whether the educational profile, gender, and professional …

To ensure that audit committees provide sufficient oversight over the auditing process and
quality of financial reporting, legislators have imposed stricter requirements on the …