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dc.contributor.authorSultana, Nigar
dc.identifier.citationSultana, N. 2015. Audit Committee Characteristics and Accounting Conservatism. International Journal of Auditing. 19 (2): pp. 88-102.

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.

dc.subjectCorporate governance
dc.subjectagency theory
dc.subjectaudit committee
dc.titleAudit Committee Characteristics and Accounting Conservatism
dc.typeJournal Article
dcterms.source.titleInternational Journal of Auditing
curtin.departmentSchool of Accounting
curtin.accessStatusFulltext not available

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