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    Earnings conservatism and audit committee financial expertise

    Access Status
    Fulltext not available
    Authors
    Sultana, Nigar
    Van der Zahn, J.
    Date
    2015
    Type
    Journal Article
    
    Metadata
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    Citation
    Sultana, N. and Van der Zahn, J. 2015. Earnings conservatism and audit committee financial expertise. Accounting & Finance. 55: pp. 279-310.
    Source Title
    Accounting & Finance
    DOI
    10.1111/acfi.12042
    ISSN
    08105391
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/3034
    Collection
    • Curtin Research Publications
    Abstract

    Using an Australian sample of 494 firm-year observations, this study finds that accounting financial expertise is the primary type of expertise that influences earnings conservatism, rather than nonaccounting financial expertise. The association between accounting financial expertise and conservatism holds only when the accounting financial expert(s) on audit committees is (are) independent. Overall, results suggest that audit committee accounting financial expertise is important in recognising the asymmetrical timeliness of losses. Findings provide a better understanding of the dynamics between audit committee financial expertise and earnings conservatism and demonstrate the importance of accounting financial expertise in improving financial reporting quality.

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