Financial expertise on audit committees of loan applicants: a research note to test the effects on lending decisions
Author
Abstract
Suggested Citation
DOI: 10.1080/00014788.2017.1357460
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- DeZoort, F. Todd & Holt, Travis & Taylor, Mark H., 2012. "A test of the auditor reliability framework using lenders’ judgments," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 519-533.
- Suraj Srinivasan, 2005. "Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members," Journal of Accounting Research, Wiley Blackwell, vol. 43(2), pages 291-334, May.
- Badolato, Patrick G. & Donelson, Dain C. & Ege, Matthew, 2014. "Audit committee financial expertise and earnings management: The role of status," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 208-230.
- Schneider, Arnold & Church, Bryan K., 2008. "The effect of auditors' internal control opinions on loan decisions," Journal of Accounting and Public Policy, Elsevier, vol. 27(1), pages 1-18.
- Jerry Sun & George Lan & Guoping Liu, 2014. "Independent audit committee characteristics and real earnings management," Managerial Auditing Journal, Emerald Group Publishing, vol. 29(2), pages 153-172, February.
- Gopal V. Krishnan & Gnanakumar Visvanathan, 2008. "Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism," Contemporary Accounting Research, John Wiley & Sons, vol. 25(3), pages 827-858, September.
- Dan Dhaliwal & Vic Naiker & Farshid Navissi, 2010. "The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees," Contemporary Accounting Research, John Wiley & Sons, vol. 27(3), pages 787-827, September.
- Firth, Michael, 1980. "A note on the impact of audit qualifications on lending and credit decisions," Journal of Banking & Finance, Elsevier, vol. 4(3), pages 257-267, September.
- Peter Taylor, 2013. "What do we know about the role of financial reporting in debt contracting and debt covenants?," Accounting and Business Research, Taylor & Francis Journals, vol. 43(4), pages 386-417, August.
- Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-325, June.
- Greg Nini & David C. Smith & Amir Sufi, 2012. "Creditor Control Rights, Corporate Governance, and Firm Value," The Review of Financial Studies, Society for Financial Studies, vol. 25(6), pages 1713-1761.
- Davidson, Wallace III & Xie, Biao & Xu, Weihong, 2004. "Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise," Journal of Accounting and Public Policy, Elsevier, vol. 23(4), pages 279-293.
- Rajan, Raghuram & Winton, Andrew, 1995. "Covenants and Collateral as Incentives to Monitor," Journal of Finance, American Finance Association, vol. 50(4), pages 1113-1146, September.
- Lakshmanan Shivakumar, 2013. "The role of financial reporting in debt contracting and in stewardship," Accounting and Business Research, Taylor & Francis Journals, vol. 43(4), pages 362-383, August.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Schneider, Arnold, 2018. "Studies on the impact of accounting information and assurance on commercial lending judgments," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 63-74.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Ahsan Habib & Md. Borhan Uddin Bhuiyan, 2016. "Problem directors on the audit committee and financial reporting quality," Accounting and Business Research, Taylor & Francis Journals, vol. 46(2), pages 121-144, February.
- Badolato, Patrick G. & Donelson, Dain C. & Ege, Matthew, 2014. "Audit committee financial expertise and earnings management: The role of status," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 208-230.
- Xinming Liu & Gerald J. Lobo & Hung‐Chao Yu, 2021. "Is Audit Committee Equity Compensation Related to Audit Fees?," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 740-769, March.
- Arnold Schneider, 2021. "Does knowledge about a borrowing firm’s internal audit influence bank lending decisions?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(3), pages 304-314, September.
- Wael Almaqoushi & Ronan Powell, 2021. "Audit committee quality indices, reporting quality and firm value," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 185-229, January.
- Bushra Komal & Bilal & Ernest Ezeani & Asim Shahzad & Muhammad Usman & Juncheng Sun, 2023. "Age diversity of audit committee financial experts, ownership structure and earnings management: Evidence from China," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2664-2682, July.
- Zalata, Alaa Mansour & Tauringana, Venancio & Tingbani, Ishmael, 2018. "Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter?," International Review of Financial Analysis, Elsevier, vol. 55(C), pages 170-183.
- Lerong He & Rong Yang, 2014. "Does Industry Regulation Matter? New Evidence on Audit Committees and Earnings Management," Journal of Business Ethics, Springer, vol. 123(4), pages 573-589, September.
- Ashfaque Banbhan & Xinsheng Cheng & Nizam Ud Din, 2018. "Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy," Sustainability, MDPI, vol. 10(12), pages 1-19, December.
- Saeed Rabea Baatwah & Adel Ali Al-Qadasi, 2020. "Determinants of outsourced internal audit function: a further analysis," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 629-659, December.
- Obermire, Kara M. & Cohen, Jeffrey R. & Zehms, Karla M., 2021. "Audit committee members’ professional identities: Evidence from the field," Accounting, Organizations and Society, Elsevier, vol. 93(C).
- Eunice S. Khoo & Youngdeok Lim & Gary S. Monroe, 2020. "Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process," Abacus, Accounting Foundation, University of Sydney, vol. 56(3), pages 348-406, September.
- Shepardson, Marcy L., 2019. "Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 56-74.
- repec:mth:ijafr8:v:8:y:2018:i:4:p:438-456 is not listed on IDEAS
- Bilal, & Chen, Songsheng & Komal, Bushra, 2018. "Audit committee financial expertise and earnings quality: A meta-analysis," Journal of Business Research, Elsevier, vol. 84(C), pages 253-270.
- Mahfuja Malik, 2014. "Audit committee composition and effectiveness: a review of post-SOX literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 25(2), pages 81-117, October.
- Huang, Haijie & Lee, Edward & Lyu, Changjiang & Zhu, Zhenmei, 2016. "The effect of accounting academics in the boardroom on the value relevance of financial reporting information," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 18-30.
- Xia, Hui & Lin, Shu & Li, Shuo & Bardhan, Indranil, 2024. "The effect of audit committee financial expertise on earnings management tactics in the post-SOX era," Advances in accounting, Elsevier, vol. 64(C).
- Helmi A. Boshnak, 2021. "The Impact of Audit Committee Characteristics on Audit Quality: Evidence from Saudi Arabia," International Review of Management and Marketing, Econjournals, vol. 11(4), pages 1-12.
- Ines Maraghni & Mehdi Nekhili, 2017. "Audit committee characteristics and audit fees: Evidence from France [Caractéristiques du comité d’audit et honoraires d’audit : cas des entreprises françaises]," Post-Print hal-01907594, HAL.
- Ferramosca, Silvia & Allegrini, Marco, 2018. "The complex role of family involvement in earnings management," Journal of Family Business Strategy, Elsevier, vol. 9(2), pages 128-141.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acctbr:v:48:y:2018:i:2:p:225-235. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABR20 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.