haku: @author Martin, R. / yhteensä: 27
viite: 6 / 27
| Tekijä: | McDaniel, L. Martin, R. Maines, L. A. |
| Otsikko: | Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy |
| Lehti: | Accounting Review
2002 : VOL. 77:SUPPL, p. 139-174 |
| Asiasana: | AUDITORS FINANCIAL ANALYSIS FINANCIAL REPORTING QUALITY |
| Kieli: | eng |
| Tiivistelmä: | Audit committees evaluate financial reporting quality as part of their corporate oversight responsibilities. Given this responsibility, the national stock exchanges now require all audit committee members to be financially literate and at least one member to have financial expertise. In light of recent debates over this requirement, the authors provide evidence on how experts and literates differ in their evaluations of financial reporting quality. Results suggest that experts' evaluations of financial reporting quality are more strongly associated with their assessments of characteristics underlying reporting quality (e.g., relevance) espoused in Statement of Financial Accounting Concepts No. 2's framework than literates' evaluations. |
SCIMA