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| Author: | Norman, C.S. Rose, J.M. Suh, I.S. |
| Title: | The effects of disclosure type and audit committee expertise on Chief Audit ExecutivesÂ’ tolerance for financial misstatements |
| Journal: | Accounting, Organizations and Society
2011 : FEB, VOL. 36:2, p. 102-108 |
| Index terms: | auditors financial reporting audit committees |
| Freeterms: | misstatements chief audit executives |
| Language: | eng |
| Abstract: | This article features a study on correcting a misstatement. An experiment with 73 Chief Audit Executives and deputy Chief Audit Executives was conducted, where they determine the amount of adjustment needed for correcting misstatements, when the financial reporting location of the misstatement (recognized vs. disclosed) and the level of audit committee expertise (high vs. low) are manipulated. Surprisingly, the results show that financial reporting location has a significant effect on decisions, while audit committee expertise has a much smaller effect. |
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