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    Audit Committee Characteristics and Accounting Conservatism

    Access Status
    Fulltext not available
    Authors
    Sultana, Nigar
    Date
    2015
    Type
    Journal Article
    
    Metadata
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    Citation
    Sultana, N. 2015. Audit Committee Characteristics and Accounting Conservatism. International Journal of Auditing. 19 (2): pp. 88-102.
    Source Title
    International Journal of Auditing
    DOI
    10.1111/ijau.12034
    ISSN
    1090-6738
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/25746
    Collection
    • Curtin Research Publications
    Abstract

    This study examines the association between four pivotal audit committee characteristics and accounting conservatism. Using a sample of 7,668 Australian firm-year observations from 2004 to 2012, a positive association is found between accounting conservatism and: (a) a director with financial expertise on the audit committee; (b) an experienced director on the audit committee; and (c) frequency of audit committee meetings. Within an agency theoretical framework, results suggest that audit committees act as effective monitoring mechanisms in restricting management’s opportunistic behaviour and overstatement of earnings. Results also suggest that regulators (and other stakeholders) should pay greater attention to the financial expertise, experience of members and meeting frequency of the audit committee when judging the committee’s value.

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