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| Author: | Rose, A.M. Rose, J.M. |
| Title: | Management attempts to avoid accounting disclosure oversight: the effects of trust and knowledge on corporate directors' governance ability |
| Journal: | Journal of Business Ethics
2008 : DEC, VOL. 83:2 p. 193-205 |
| Index terms: | accounting trust audit committees knowledge |
| Freeterms: | financial knowledge |
| Language: | eng |
| Abstract: | This article analyzes the effects of financial knowledge and dispositional trust on the audit committee members' capability to recognize management attempts to avoid full disclosure on the board and possibly deceive board members. The results of a controlled laboratory study suggest that audit committee members with more financial knowledge are less likely to accept insufficient client explanations and less likely to reject sufficient explanations. Audit committee members who place high amounts of trust in others are more likely to accept insufficient client explanations than those members who are less trusting. |
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