Audit Committee Financial Expertise and Earnings Management: The Role of Status
By Patrick G. Badolato, Dain C. Donelson, Matthew S. Ege. 2014
510 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/d5b4b5f95f49559fee4df02aadb29b64afdf115e
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- V. Tauringana
- Kangtao Ye
- A. Zalata
- Ishmael Tingbani
- Hazrat Hassan
- María Alvarado
- Jigao Zhu
- Jaywon Lee
In Strategy and Management
- V. Tauringana
- Kangtao Ye
- A. Zalata
- Ishmael Tingbani
- Hazrat Hassan
- María Alvarado
- Jigao Zhu
- Jaywon Lee
Citations in the corpus
- The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone (2019, background): “In their sample, Badolato, Donelson, and Ege (2014) also show that the proportion of accounting financial expertise and supervisory financial expertise ranges from 0.270 to 0.294 and from 0.281 to 0.321, respectively.”
- How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020, background): “Empirically speaking, Badolato, Donelson, and Ege (2014) find a negative relationship between the audit committee financial expertise and status and earnings management.”
- Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter? (2018, background): “Second, the results of our study also contribute to existing literature by offering a plausible reason for the contradictory findings on the effectiveness of financial expertise as a monitoring mechanism (e.g., Badolato et al., 2014; Bédard & Gendron, 2010).”
- The Role of a Manager’s Intangible Capabilities in Resource Acquisition and Sustainable Competitive Performance (2019, background): “Financially related skills influence the earning management of firms [52].”
- Board Hierarchy, Independent Directors, and Firm Value: Evidence from China (2016, methodology): “A variable similar to Seats is used as a proxy for directors’ economic incentives in Masulis and Mobbs (2011) and directors’ social status in Erkens and Bonner (2013) and Badolato, Donelson, and Ege (2014). have 1.2 directorships.”