Matches in SemOpenAlex for { <https://semopenalex.org/work/W3190723241> ?p ?o ?g. }
Showing items 1 to 63 of
63
with 100 items per page.
- W3190723241 abstract "This study examines how audit committee expertise influences firms’ key internal control scoping decisions. Using a unique M&A setting where the internal control audit is voluntary, I study whether audit committee expertise is associated with the deferral of internal control testing for acquired firms. I also examine whether this internal control decision provides a channel through which audit committee expertise leads to positive financial reporting outcomes. I find that audit committees with greater specialized expertise (industry and legal) are less likely to opt out of first-year target internal control over financial reporting (ICFR) integration. In my second analysis, I find that target ICFR integration provides an indirect path through which industry and legal expertise reduce the likelihood of misstatement. This study contributes to the audit committee and internal controls literature by providing evidence on audit committee influence over firms’ internal control decisions and related financial reporting outcomes." @default.
- W3190723241 created "2021-08-16" @default.
- W3190723241 creator A5078753208 @default.
- W3190723241 date "2020-04-21" @default.
- W3190723241 modified "2023-09-23" @default.
- W3190723241 title "The Influence of Audit Committee Expertise on Firms’ Internal Controls: Evidence from Mergers and Acquisitions" @default.
- W3190723241 hasPublicationYear "2020" @default.
- W3190723241 type Work @default.
- W3190723241 sameAs 3190723241 @default.
- W3190723241 citedByCount "0" @default.
- W3190723241 crossrefType "posted-content" @default.
- W3190723241 hasAuthorship W3190723241A5078753208 @default.
- W3190723241 hasConcept C121955636 @default.
- W3190723241 hasConcept C137725906 @default.
- W3190723241 hasConcept C13896816 @default.
- W3190723241 hasConcept C144133560 @default.
- W3190723241 hasConcept C162324750 @default.
- W3190723241 hasConcept C170856484 @default.
- W3190723241 hasConcept C177309310 @default.
- W3190723241 hasConcept C187736073 @default.
- W3190723241 hasConcept C191602146 @default.
- W3190723241 hasConcept C199521495 @default.
- W3190723241 hasConcept C2775924081 @default.
- W3190723241 hasConcept C62190432 @default.
- W3190723241 hasConceptScore W3190723241C121955636 @default.
- W3190723241 hasConceptScore W3190723241C137725906 @default.
- W3190723241 hasConceptScore W3190723241C13896816 @default.
- W3190723241 hasConceptScore W3190723241C144133560 @default.
- W3190723241 hasConceptScore W3190723241C162324750 @default.
- W3190723241 hasConceptScore W3190723241C170856484 @default.
- W3190723241 hasConceptScore W3190723241C177309310 @default.
- W3190723241 hasConceptScore W3190723241C187736073 @default.
- W3190723241 hasConceptScore W3190723241C191602146 @default.
- W3190723241 hasConceptScore W3190723241C199521495 @default.
- W3190723241 hasConceptScore W3190723241C2775924081 @default.
- W3190723241 hasConceptScore W3190723241C62190432 @default.
- W3190723241 hasLocation W31907232411 @default.
- W3190723241 hasOpenAccess W3190723241 @default.
- W3190723241 hasPrimaryLocation W31907232411 @default.
- W3190723241 hasRelatedWork W142052173 @default.
- W3190723241 hasRelatedWork W1509920715 @default.
- W3190723241 hasRelatedWork W158136844 @default.
- W3190723241 hasRelatedWork W2023421212 @default.
- W3190723241 hasRelatedWork W2101981750 @default.
- W3190723241 hasRelatedWork W2112840991 @default.
- W3190723241 hasRelatedWork W2119173078 @default.
- W3190723241 hasRelatedWork W2146335940 @default.
- W3190723241 hasRelatedWork W2306488792 @default.
- W3190723241 hasRelatedWork W2785138479 @default.
- W3190723241 hasRelatedWork W2790551266 @default.
- W3190723241 hasRelatedWork W2793864804 @default.
- W3190723241 hasRelatedWork W2794178063 @default.
- W3190723241 hasRelatedWork W2988362857 @default.
- W3190723241 hasRelatedWork W3019156955 @default.
- W3190723241 hasRelatedWork W3106845809 @default.
- W3190723241 hasRelatedWork W3177143846 @default.
- W3190723241 hasRelatedWork W3183093341 @default.
- W3190723241 hasRelatedWork W3189579335 @default.
- W3190723241 hasRelatedWork W3125500969 @default.
- W3190723241 isParatext "false" @default.
- W3190723241 isRetracted "false" @default.
- W3190723241 magId "3190723241" @default.
- W3190723241 workType "article" @default.