De grootste kennisbank van het HBO

Inspiratie op jouw vakgebied

Vrij toegankelijk

Terug naar zoekresultatenDeel deze publicatie

Audit Committee’s Significance

The Relation between Audit Committee Effectiveness and Financial Reporting Quality

Audit Committee’s Significance

The Relation between Audit Committee Effectiveness and Financial Reporting Quality

Samenvatting

To confront with the intensifying corporate financial report frauds, more and more attentions from both practitioners and scholars have been paid to the study of corporate audit committees. Enormous research has successfully proven audit committees’ significance to financial reporting quality, nonetheless, they generally focus on specific indicators of financial reporting quality, thus failed to depict the qualitative and the quantitative relation between audit committee characteristics and financial reporting quality indexes. Hence the question has arisen in the authors’ mind that:
“What is the relation between audit committee effectiveness and financial reporting quality?”
Instructed by the main question, this paper strives to describe the relation of audit committee effectiveness and financial reporting quality into a comprehensive multi-point model. Consistent with most of studied literature, this paper finds out that the independence and expertise of audit committees are qualitative contributors to financial reporting quality, and the diligence & activities is enhancing contributor to financial reporting quality. Additionally, this paper introduces a comprehensive financial reporting quality measurement tool for users’ internal self-evaluation and development.

Toon meer
OrganisatieSaxion
OpleidingFinance and Control
Datum2015-07-01
TypeBachelor
TaalEngels

Op de HBO Kennisbank vind je publicaties van 26 hogescholen

De grootste kennisbank van het HBO

Inspiratie op jouw vakgebied

Vrij toegankelijk