Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts
By Paul N. Tanyi, David B. Smith. 2015
162 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/facdc3dfa2fddb8cc4c076d1a814393ee4b28a44
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Citations in the corpus
- The impact of audit committee expertise on audit quality: Evidence from UK audit fees (2017, background): “In addition to size, independence and meeting frequency, there is a particular interest in the value of audit committee expertise since, as discussed by Tanyi & Smith (2015), financial expertise is important in safeguarding the financial reporting process.”