Audit Committee Financial Experts: A Closer Examination Using Firm Designations
By Joseph V. Carcello, Carl W. Hollingsworth, T. L. Neal. 2006
122 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/206349ebe4dd15f3f888a4dded93b76c21714673
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Citations in the corpus
- Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions (2011, background): “Similarly, many firms have a sole designated financial expert (Carcello et al. 2006), including H.J. Heinz Co., CSX Corp., Texas Instruments, Inc., and Nike, Inc.”
- Corporate Governance, Accounting and Finance: A Review (2011, unknown): “Cerbioni and Parbonetti (2007) show the proportion of independent directors is positively correlated with the quantity of disclosure of biotechnology firms in Europe, implying that better monitoring may positively influence firm disclosure even when there are incentives to retain information within ”