Audit Committees and Financial Reporting Quality in Singapore
We examine three characteristics (independence, expertise, and overlapping membership) of audit committees and their impact on the financial reporting quality for Singapore-listed companies. The main finding is that financial reporting quality will be higher if audit committees have mixed expertise...
Authors: | ; ; ; |
---|---|
Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer
2016
|
In: |
Journal of business ethics
Year: 2016, Volume: 139, Issue: 1, Pages: 197-214 |
Further subjects: | B
Corporate governance
B Overlapping membership B Audit Committee B Independence B G34 B M41 B financial reporting quality B Expertise |
Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
MARC
LEADER | 00000caa a22000002 4500 | ||
---|---|---|---|
001 | 1785673009 | ||
003 | DE-627 | ||
005 | 20230710121345.0 | ||
007 | cr uuu---uuuuu | ||
008 | 220112s2016 xx |||||o 00| ||eng c | ||
024 | 7 | |a 10.1007/s10551-015-2679-0 |2 doi | |
035 | |a (DE-627)1785673009 | ||
035 | |a (DE-599)KXP1785673009 | ||
035 | |a (DE-He213)s10551-015-2679-0-e | ||
040 | |a DE-627 |b ger |c DE-627 |e rda | ||
041 | |a eng | ||
084 | |a 1 |2 ssgn | ||
100 | 1 | |a Kusnadi, Yuanto |e VerfasserIn |4 aut | |
245 | 1 | 0 | |a Audit Committees and Financial Reporting Quality in Singapore |
264 | 1 | |c 2016 | |
336 | |a Text |b txt |2 rdacontent | ||
337 | |a Computermedien |b c |2 rdamedia | ||
338 | |a Online-Ressource |b cr |2 rdacarrier | ||
520 | |a We examine three characteristics (independence, expertise, and overlapping membership) of audit committees and their impact on the financial reporting quality for Singapore-listed companies. The main finding is that financial reporting quality will be higher if audit committees have mixed expertise in accounting, finance, and/or supervisory. In addition, we do not find evidence that incremental independence of audit committees enhances financial reporting quality because audit committees already consist of a majority of independent directors. Finally, we fail to find any impact of overlapping membership on audit and remuneration committees on financial reporting quality. Overall, the results have policy implications on improving corporate governance effectiveness in terms of financial reporting quality. | ||
650 | 4 | |a M41 | |
650 | 4 | |a G34 | |
650 | 4 | |a financial reporting quality | |
650 | 4 | |a Overlapping membership | |
650 | 4 | |a Expertise | |
650 | 4 | |a Independence | |
650 | 4 | |a Audit Committee | |
650 | 4 | |a Corporate Governance | |
700 | 1 | |a Leong, Kwong Sin |e VerfasserIn |4 aut | |
700 | 1 | |a Suwardy, Themin |e VerfasserIn |4 aut | |
700 | 1 | |a Wang, Jiwei |e VerfasserIn |4 aut | |
773 | 0 | 8 | |i Enthalten in |t Journal of business ethics |d Dordrecht : Springer, 1982 |g 139(2016), 1, Seite 197-214 |h Online-Ressource |w (DE-627)270937129 |w (DE-600)1478688-6 |w (DE-576)121465284 |x 1573-0697 |7 nnns |
773 | 1 | 8 | |g volume:139 |g year:2016 |g number:1 |g pages:197-214 |
856 | |3 Volltext |u http://www.jstor.org/stable/44164217 |x JSTOR | ||
856 | 4 | 0 | |u https://doi.org/10.1007/s10551-015-2679-0 |x Resolving-System |z lizenzpflichtig |3 Volltext |
935 | |a mteo | ||
951 | |a AR | ||
ELC | |a 1 | ||
ITA | |a 1 |t 1 | ||
LOK | |0 000 xxxxxcx a22 zn 4500 | ||
LOK | |0 001 4033731903 | ||
LOK | |0 003 DE-627 | ||
LOK | |0 004 1785673009 | ||
LOK | |0 005 20220112043936 | ||
LOK | |0 008 220112||||||||||||||||ger||||||| | ||
LOK | |0 035 |a (DE-Tue135)IxTheo#2021-12-30#10C2E92879C75B93F6DF04205A3D3A1037C78CA4 | ||
LOK | |0 040 |a DE-Tue135 |c DE-627 |d DE-Tue135 | ||
LOK | |0 092 |o n | ||
LOK | |0 852 |a DE-Tue135 | ||
LOK | |0 852 1 |9 00 | ||
LOK | |0 866 |x JSTOR#http://www.jstor.org/stable/44164217 | ||
LOK | |0 935 |a ixzs |a ixrk |a zota | ||
ORI | |a SA-MARC-ixtheoa001.raw | ||
STA | 0 | 0 | |a Corporate governance,Corporate control,Expertise |
STB | 0 | 0 | |a Expertise,Gouvernement d'entreprise |
STC | 0 | 0 | |a Gobierno corporativo,Obras de arte |
STD | 0 | 0 | |a Corporate governance,Governo d'impresa,Governo d'impresa,Expertise,Competenza,Competenza |
STE | 0 | 0 | |a 企业管理,商团治理,公司治理 |
STF | 0 | 0 | |a 企業管理,商團治理,公司治理 |
STG | 0 | 0 | |a Governança corporativa |
STH | 0 | 0 | |a Корпоративное управление,Экспертиза |
STI | 0 | 0 | |a Εταιρική διακυβέρνηση,Corporate governance,Πραγματογνωμοσύνη |
SYE | 0 | 0 | |a Unternehmenskontrolle,Unternehmensüberwachung |