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European Accounting Review Volume 28, 2019 - Issue 5
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Articles

Experience of Audit Committee Members and Audit Quality

Nigar SultanaSchool of Accounting, Curtin Business School, Curtin University, Perth, AustraliaORCID Iconhttps://orcid.org/0000-0003-4273-2034
ORCID Icon,
Harjinder SinghSchool of Accounting, Curtin Business School, Curtin University, Perth, AustraliaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-8250-5808
ORCID Icon &
Asheq RahmanDepartment of Accounting, Business and Economics, Auckland University of Technology, Auckland, New ZealandORCID Iconhttps://orcid.org/0000-0002-3245-4512
ORCID Icon
Pages 947-975 | Received 24 May 2016, Accepted 07 Jan 2019, Published online: 26 Jan 2019

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Shujah-Ur- Rahman, SongSheng Chen, Mamdouh Abdulaziz Saleh Al-Faryan, Ilyas Ahmad, Rana Yassir Hussain & Shah Saud. (2023) Audit services and financial reporting quality: The role of accounting expertise auditors. Cogent Business & Management 10:1.
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Michail Nerantzidis, Andreas Koutoupis, George Drogalas, Christina Vadasi & Dimitrios Mitskinis. (2023) Impact of the audit committee on audit fees: A review and future research agenda. Cogent Business & Management 10:2.
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Chin Sok Fun, Nor Shaipah Abdul Wahab, Tye Wei Ling, Premagowrie Sivanandan & Nurliyana Haji Khalid. (2023) Tenure of independent directors and analysts following: Moderating role of institutional ownership. Cogent Business & Management 10:3.
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Xinming Liu, Gerald J. Lobo, Hung-Chao Yu & Zhen Zheng. (2023) Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation. European Accounting Review 32:5, pages 1273-1306.
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Mohammad Javad Saei, Reza Hesarzadeh, Naser Makarem & Saher Aqel. (2023) Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 52:4, pages 593-621.
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Millicent Selase Afenya, Benedict Arthur, Williams Kwarteng & Pious Opoku. (2022) The impact of audit committee characteristics on audit fees; evidence from Ghana. Cogent Business & Management 9:1.
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Jenny Chu, Annita Florou & Peter F. Pope. (2022) Auditor University Education: Does it Matter?. European Accounting Review 31:4, pages 787-818.
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Hesham Ali, Emmanuel Adegbite & Tam Huy Nguyen. (2023) Corporate Governance and Corporate Political Responsibility. Business & Society 62:7, pages 1496-1540.
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Salem Alhababsah & Alaa Alhaj-Ismail. (2023) Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK. The British Accounting Review 55:2, pages 101067.
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Cristina Bailey & Joshua Filzen. (2023) Audit Committee Member Busyness and Risk Factor Disclosure. SSRN Electronic Journal.
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Hidaya Al Lawati & Khaled Hussainey. (2022) The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report. International Journal of Financial Studies 10:4, pages 107.
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Noor Adwa Sulaiman & Fatimah Mat Yasin. (2021) Audit committee oversight of external audit: an examination of structural power and behavioural tactics. Meditari Accountancy Research 30:6, pages 1571-1593.
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Chaudhry Ghafran, Noel O'Sullivan & Sofia Yasmin. (2022) When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size. Journal of International Accounting, Auditing and Taxation 47, pages 100467.
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Badar Alshabibi, Shanmuga Pria & Khaled Hussainey. (2021) Audit Committees and COVID-19-Related Disclosure Tone: Evidence from Oman. Journal of Risk and Financial Management 14:12, pages 609.
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Hidaya Al Lawati & Khaled Hussainey. (2021) Do Overlapped Audit Committee Directors Affect Tax Avoidance?. Journal of Risk and Financial Management 14:10, pages 487.
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Mui Kim Chu, Yew Kee Ho & Lay Huay Yeap. (2021) Tracking the development of audit committees in Singapore listed companies. Managerial Auditing Journal 36:5, pages 770-784.
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Hidaya Al Lawati, Khaled Hussainey & Roza Sagitova. (2021) Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions?. Review of Quantitative Finance and Accounting 57:2, pages 557-594.
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George Drogalas, Michail Nerantzidis, Dimitrios Mitskinis & Ioannis Tampakoudis. (2020) The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange. International Journal of Disclosure and Governance 18:1, pages 24-41.
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Salem Alhababsah & Sina Yekini. (2021) Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity. Journal of International Accounting, Auditing and Taxation 42, pages 100377.
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Rahman Yakubu & Tracey Williams. (2020) A theoretical approach to auditor independence and audit quality. Corporate Ownership and Control 17:2, pages 124-141.
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Andreas G. Georgantopoulos, Dimitris Konstantios, Vasilios-Christos Naoum & Georgios A. Papanastasopoulos. (2022) The Effect of Audit Quality on Organization Capital. SSRN Electronic Journal.
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César Zarza-Herranz, Nuria Reguera & Felix Javier Lopez-Iturriaga. (2020) Audit Committee Competence and Earnings Management in Europe. SSRN Electronic Journal.
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Joel Behrend & Marc Eulerich. (2019) Four Decades of Audit Committee Research: A Bibliometric Analysis (1977 – 2018). SSRN Electronic Journal.
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Jenny Chu, Annita Florou & Peter F. Pope. (2018) Auditor Education: Does it Matter?. SSRN Electronic Journal.
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