Strengthening the Financial Reporting System: Can Audit Committees Deliver?

By Jean C. Bedard, Yves Gendron. 2010

456 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/71229486edb61824e35fd305c01fae7de3e54ddf

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In Accounting

1. Haithem Nagati
2. Michel Magnan
3. Mehdi Nekhili
4. Tawhid Chtioui
5. Michelle Rodrigue
6. V. Tauringana
7. Nor Aziah Abdul Manaf
8. A. Gull

In Management Information Systems

1. V. Tauringana
2. Michelle Rodrigue
3. Haithem Nagati
4. Michel Magnan
5. Charles H. Cho
6. Inioluwa Deborah Raji

Citations in the corpus

• Audit Committee Financial Expertise and Earnings Management: The Role of Status (2014, background): “…(SUPERVISORY_EXPERTISE) and finance (FINANCE_EXPERTISE) based on the percentage of audit committee members that have accounting, supervisory and finance expertise, respectively.5 There is mixed evidence on which types of expertise affect financial reporting outcomes (Bédard and Gendron, 2010).”
• Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions (2017, unknown): “The quality of board audit committee index (QBACI) and voluntary disclosure The audit committee is a key corporate governance structure and has attracted a significant amount of attention in the mainstream literature (Bédard and Gendron, 2010; Jetty and Beattie, 2012; Ghafran and O’Sullivan, 2013).”
• Is Environmental Governance Substantive or Symbolic? An Empirical Investigation (2012, background): “…efforts have been directed toward understanding the role and impact of (1) boards and audit committees on the quality of financial reporting (e.g., Be´dard and Gendron 2010), (2) board and compensation committees on the determination of executive compensation and incentives (e.g., Chhaochharia…”
• The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure (2014, background): “More directors on AC are more likely to bring diversity of views, expertise, experiences and skills to ensure effective monitoring (Bedard & Gendron, 2010).”
• Beyond gender diversity: How specific attributes of female directors affect earnings management (2017, background): “Moreover, financial expertise of audit committee members is an important factor for ensuring the quality of reported earnings (Bédard & Gendron, 2010).”
• Corporate Governance and Audit Report Lag in Malaysia (2010, unknown): “The Bédard and Gendron (2010) analysis shows that most of the studies on audit committee meeting and financial reporting quality that they reviewed do not find significant associations.”
• Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter? (2018, background): “A review article on the evidence of the effectiveness of financial expertise on aspects of financial reporting by Bédard and Gendron (2010) report that 57% of the studies identified found a positive association between financial expertise and ACs effectiveness, while 10% found a negative…”
• Outsider Oversight: Designing a Third Party Audit Ecosystem for AI Governance (2022, background): “value of internal first-party audits, which is also well understood in other industries such as finance [7].”