F. L. Iturriaga, Nuria Reguera Alvarado, César Zarza Herranz
{"title":"合适的时间合适的人：审计委员会成员与财务信息质量","authors":"F. L. Iturriaga, Nuria Reguera Alvarado, César Zarza Herranz","doi":"10.3232/UBR.2018.V15.N2.01","DOIUrl":null,"url":null,"abstract":"We analyze some personal characteristics of the members of the audit committee of the Spanish listed firms and the relation between these characteristics and earnings management. We find a non-linear relation with tenure, so that long tenures can initially compromise the directors’ independence but, after a given threshold, longer tenures improve the expertise of the members. Serving in too many boards has a negative influence on the ability of directors to detect earnings management, and higher academic background and more diverse professional background improve the directors’ abilities.","PeriodicalId":40416,"journal":{"name":"UCJC Business and Society Review","volume":"1 1","pages":"18-35"},"PeriodicalIF":0.5000,"publicationDate":"2018-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":"{\"title\":\"THE RIGHT PERSON AT THE RIGHT TIME: AUDIT COMMITTEE MEMBERS AND THE QUALITY OF FINANCIAL INFORMATION\",\"authors\":\"F. L. Iturriaga, Nuria Reguera Alvarado, César Zarza Herranz\",\"doi\":\"10.3232/UBR.2018.V15.N2.01\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"We analyze some personal characteristics of the members of the audit committee of the Spanish listed firms and the relation between these characteristics and earnings management. We find a non-linear relation with tenure, so that long tenures can initially compromise the directors’ independence but, after a given threshold, longer tenures improve the expertise of the members. Serving in too many boards has a negative influence on the ability of directors to detect earnings management, and higher academic background and more diverse professional background improve the directors’ abilities.\",\"PeriodicalId\":40416,\"journal\":{\"name\":\"UCJC Business and Society Review\",\"volume\":\"1 1\",\"pages\":\"18-35\"},\"PeriodicalIF\":0.5000,\"publicationDate\":\"2018-06-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"4\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"UCJC Business and Society Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.3232/UBR.2018.V15.N2.01\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"UCJC Business and Society Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.3232/UBR.2018.V15.N2.01","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS","Score":null,"Total":0}
THE RIGHT PERSON AT THE RIGHT TIME: AUDIT COMMITTEE MEMBERS AND THE QUALITY OF FINANCIAL INFORMATION
We analyze some personal characteristics of the members of the audit committee of the Spanish listed firms and the relation between these characteristics and earnings management. We find a non-linear relation with tenure, so that long tenures can initially compromise the directors’ independence but, after a given threshold, longer tenures improve the expertise of the members. Serving in too many boards has a negative influence on the ability of directors to detect earnings management, and higher academic background and more diverse professional background improve the directors’ abilities.
期刊介绍：
UCJC Business & Society Review (UCJC BSR - ISSN 2659-3270) (formerly known as Universia Business Review) peer-reviewed and published quarterly, is committed to publishing scholarly empirical and theoretical research articles that have from an interdisciplinary approach a high impact on understanding the intersections of business, economy and society. UCJC BSR invites scholars and practitioners from every single domain in Social Sciences to share their analyses and perspectives to solve current, relevant and complex problems of our Societies and Economies such as Digital Transformation, Entrepreneurial Innovation Waves, Climate Change, Labor Migrations or Urban Concentrations among many others.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
