國立虎尾科技大學 |

Audit Committee Expertise : = An Examination of the Post-SOX Era.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	Audit Committee Expertise :/
Reminder of title:	An Examination of the Post-SOX Era.
Author:	Szerwo, Brandon.
Description:	1 online resource (73 pages)
Notes:	Source: Dissertation Abstracts International, Volume: 79-01(E), Section: A.
Contained By:	Dissertation Abstracts International79-01A(E).
Subject:	Accounting. -
Online resource:	click for full text (PQDT)
ISBN:	9780355121902

Audit Committee Expertise : = An Examination of the Post-SOX Era.
Szerwo, Brandon.

Audit Committee Expertise :An Examination of the Post-SOX Era. - 1 online resource (73 pages)

Source: Dissertation Abstracts International, Volume: 79-01(E), Section: A.

Thesis (Ph.D.)

Includes bibliographical references

I examine whether accounting experts on the audit committee outperform other financial experts in monitoring financial reporting in the post-SOX era. SOX changed both the audit committee composition and financial reporting quality, indicating that prior findings of the association between accounting expertise and financial reporting quality from the pre-SOX and SOX implementation eras may not generalize to periods after SOX implementation. I find, in the post-SOX era, that accounting experts fail to outperform other financial experts. I then test for the association using former audit partners and they too, even with their high levels of accounting expertise, fail to outperform other financial experts. I further investigate this lack of association by examining how the association varies within expert type, based on when the expert was appointed as an audit committee member. I find that pre-SOX appointment former audit partners are the only group consistently associated with higher financial reporting quality, suggesting that previously identified incremental associations have been diluted by more recently appointed experts. The results suggest that, broadly, regulation aimed at influencing audit committee composition and expertise altered the previously documented relation. Additionally, they suggest that changing the definition of a financial expert to be more accounting focused, as recently requested by some investor advocates, is unlikely to improve financial reporting quality.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355121902Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Audit Committee Expertise : = An Examination of the Post-SOX Era.
LDR:02782ntm a2200349Ki 4500 001 910473
005 20180517123955.5
006 m o u
007 cr mn||||a|a||
008 190606s2017 xx obm 000 0 eng d
020 $a 9780355121902
035 $a (MiAaPQ)AAI10288768
035 $a (MiAaPQ)washington:17224
035 $a AAI10288768
040 $a MiAaPQ $b eng $c MiAaPQ
099 $a TUL $f hyy $c available through World Wide Web
100 1 $a Szerwo, Brandon. $3 1181785
245 1 0 $a Audit Committee Expertise : $b An Examination of the Post-SOX Era.
264 0 $c 2017
300 $a 1 online resource (73 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertation Abstracts International, Volume: 79-01(E), Section: A.
500 $a Adviser: Sarah E. McVay.
502 $a Thesis (Ph.D.) $c University of Washington $d 2017.
504 $a Includes bibliographical references
520 $a I examine whether accounting experts on the audit committee outperform other financial experts in monitoring financial reporting in the post-SOX era. SOX changed both the audit committee composition and financial reporting quality, indicating that prior findings of the association between accounting expertise and financial reporting quality from the pre-SOX and SOX implementation eras may not generalize to periods after SOX implementation. I find, in the post-SOX era, that accounting experts fail to outperform other financial experts. I then test for the association using former audit partners and they too, even with their high levels of accounting expertise, fail to outperform other financial experts. I further investigate this lack of association by examining how the association varies within expert type, based on when the expert was appointed as an audit committee member. I find that pre-SOX appointment former audit partners are the only group consistently associated with higher financial reporting quality, suggesting that previously identified incremental associations have been diluted by more recently appointed experts. The results suggest that, broadly, regulation aimed at influencing audit committee composition and expertise altered the previously documented relation. Additionally, they suggest that changing the definition of a financial expert to be more accounting focused, as recently requested by some investor advocates, is unlikely to improve financial reporting quality.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
650 4 $a Business administration. $3 1148568
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
690 $a 0310
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a University of Washington. $b Business Administration. $3 1181786
773 0 $t Dissertation Abstracts International $g 79-01A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10288768 $z click for full text (PQDT)