Matches in SemOpenAlex for { <https://semopenalex.org/work/W3194176063> ?p ?o ?g. }
Showing items 1 to 69 of
69
with 100 items per page.
- W3194176063 abstract "This study examines whether the expertise of audit committees (ACs) affects the relationship between audit market concentration and audit quality by focusing on the composition of AC financial expertise. Regulatory agencies in each country show great interest in the situation where the audit market is concentrated on a small number of auditors. This is because the concentration of the audit market can affect audit quality. Prior research has reported that the higher the concentration of the audit market measured by the Herfindahl index, the lower the audit quality. However, if ACs with expertise perform their original monitoring function properly, it is expected that the deterioration of audit quality will be restrained by reducing the tendency of oligopolistic auditors to neglect audit work although audit market concentration increases. The empirical results show that as the concentration of the audit market increases, the audit quality deteriorates and that this negative relation between audit market concentration and audit quality decreases only when ACs have certified accountants, other accounting experts such as chief financial officers and controllers, or finance experts (excluding finance professors). In addition, this study finds that ACs with accounting experts only or all the three types of financial experts decrease the negative relation between audit market concentration and audit quality. These results indicate that the impacts of AC expertise on the relationship between audit market concentration and audit quality depend on the composition of AC financial experts. Thus, this paper fills the gap in the literature by highlighting the importance of AC financial expertise for the influence of audit market concentration on audit quality and by providing a more comprehensive view of ACs’ effectiveness." @default.
- W3194176063 created "2021-08-30" @default.
- W3194176063 creator A5040269875 @default.
- W3194176063 date "2021-07-01" @default.
- W3194176063 modified "2023-09-28" @default.
- W3194176063 title "The Relation of Audit Quality to Audit Market Concentration and the Composition of Audit Committee Financial Expertise" @default.
- W3194176063 hasPublicationYear "2021" @default.
- W3194176063 type Work @default.
- W3194176063 sameAs 3194176063 @default.
- W3194176063 citedByCount "0" @default.
- W3194176063 crossrefType "journal-article" @default.
- W3194176063 hasAuthorship W3194176063A5040269875 @default.
- W3194176063 hasConcept C10138342 @default.
- W3194176063 hasConcept C121955636 @default.
- W3194176063 hasConcept C13896816 @default.
- W3194176063 hasConcept C140181557 @default.
- W3194176063 hasConcept C144133560 @default.
- W3194176063 hasConcept C155739000 @default.
- W3194176063 hasConcept C156223087 @default.
- W3194176063 hasConcept C170856484 @default.
- W3194176063 hasConcept C177309310 @default.
- W3194176063 hasConcept C191602146 @default.
- W3194176063 hasConcept C199521495 @default.
- W3194176063 hasConcept C2779713992 @default.
- W3194176063 hasConcept C40700 @default.
- W3194176063 hasConcept C62190432 @default.
- W3194176063 hasConceptScore W3194176063C10138342 @default.
- W3194176063 hasConceptScore W3194176063C121955636 @default.
- W3194176063 hasConceptScore W3194176063C13896816 @default.
- W3194176063 hasConceptScore W3194176063C140181557 @default.
- W3194176063 hasConceptScore W3194176063C144133560 @default.
- W3194176063 hasConceptScore W3194176063C155739000 @default.
- W3194176063 hasConceptScore W3194176063C156223087 @default.
- W3194176063 hasConceptScore W3194176063C170856484 @default.
- W3194176063 hasConceptScore W3194176063C177309310 @default.
- W3194176063 hasConceptScore W3194176063C191602146 @default.
- W3194176063 hasConceptScore W3194176063C199521495 @default.
- W3194176063 hasConceptScore W3194176063C2779713992 @default.
- W3194176063 hasConceptScore W3194176063C40700 @default.
- W3194176063 hasConceptScore W3194176063C62190432 @default.
- W3194176063 hasIssue "6" @default.
- W3194176063 hasLocation W31941760631 @default.
- W3194176063 hasOpenAccess W3194176063 @default.
- W3194176063 hasPrimaryLocation W31941760631 @default.
- W3194176063 hasRelatedWork W1502675929 @default.
- W3194176063 hasRelatedWork W1573057897 @default.
- W3194176063 hasRelatedWork W1842541875 @default.
- W3194176063 hasRelatedWork W2071820136 @default.
- W3194176063 hasRelatedWork W2103417903 @default.
- W3194176063 hasRelatedWork W2148285889 @default.
- W3194176063 hasRelatedWork W2366598022 @default.
- W3194176063 hasRelatedWork W2392749497 @default.
- W3194176063 hasRelatedWork W2471458597 @default.
- W3194176063 hasRelatedWork W2611299507 @default.
- W3194176063 hasRelatedWork W2726108998 @default.
- W3194176063 hasRelatedWork W2760084300 @default.
- W3194176063 hasRelatedWork W2770603845 @default.
- W3194176063 hasRelatedWork W2888055396 @default.
- W3194176063 hasRelatedWork W3025062035 @default.
- W3194176063 hasRelatedWork W3165791685 @default.
- W3194176063 hasRelatedWork W3182574889 @default.
- W3194176063 hasRelatedWork W3208085112 @default.
- W3194176063 hasRelatedWork W347128493 @default.
- W3194176063 hasRelatedWork W941033863 @default.
- W3194176063 hasVolume "25" @default.
- W3194176063 isParatext "false" @default.
- W3194176063 isRetracted "false" @default.
- W3194176063 magId "3194176063" @default.
- W3194176063 workType "article" @default.