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

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Audit Committee Expertise :/
其他題名:	An Examination of the Post-SOX Era.
作者:	Szerwo, Brandon.
面頁冊數:	1 online resource (73 pages)
附註:	Source: Dissertation Abstracts International, Volume: 79-01(E), Section: A.
Contained By:	Dissertation Abstracts International79-01A(E).
標題:	Accounting. -
電子資源:	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.
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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
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