How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness

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This practitioner summary article summarizes "The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness,'' which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness.

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9 p.

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Abernathy, John L.; Beyer, Brooke; Masli, Adi & Stefaniak, Chad M. January 2015.

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  • © 2015, American Accounting Association

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Description

This practitioner summary article summarizes "The Association between Characteristics of Audit
Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting
Timeliness,'' which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness.

Physical Description

9 p.

Notes

Abstract: This article summarizes ‘‘The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness’’ (Abernathy, Beyer, Masli, and Stefaniak 2014), which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness. While we find a positive relation between audit committee accounting expertise and financial reporting timeliness, interestingly, we also find that accounting expertise gained from public accounting experience is associated with more timely financial reporting than accounting expertise gained from CFO experience. We discuss implications of these findings for auditors, companies, and regulators.

How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness
John L. Abernathy, Brooke Beyer, Adi Masli and Chad M. Stefaniak
Current Issues in Auditing 2015; 9(1): P1-P9.
https://doi.org/10.2308/ciia-51030

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  • Current Issues in Auditing, 2015. Lakewood Ranch, FL: American Accounting Association

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  • Publication Title: Current Issues in Auditing
  • Volume: 9
  • Issue: 1
  • Pages: P1-P9
  • Peer Reviewed: Yes

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UNT Scholarly Works

Materials from the UNT community's research, creative, and scholarly activities and UNT's Open Access Repository. Access to some items in this collection may be restricted.

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  • November 2014

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  • December 2014

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  • January 2015

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  • Oct. 17, 2017, 7:11 p.m.

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Abernathy, John L.; Beyer, Brooke; Masli, Adi & Stefaniak, Chad M. How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness, article, January 2015; Lakewood Ranch, Florida. (digital.library.unt.edu/ark:/67531/metadc1035324/: accessed September 21, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT College of Business.