Discussion of “Impact of Audit Committee Social Capital on the Adoption of COSO 2013”

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting Pub Date : 2024-01-06 DOI:10.1016/j.adiac.2023.100724

Kathleen Rupley

引用次数: 0

Abstract

I organize my discussion of “Impact of Audit Committee Social Capital on the Adoption of COSO 2013” by Farah, Islam, Tadesse & McCumber (2023) around the following themes: the use of board interlocks vs. comprehensive board social connectiveness ties in prior literature, the use of other methodologies (i.e. survey, interviews) to augment findings and provide a source of issues where audit committee members confer with their social networks, and lastly how future studies can use a similar framework to examine the role that audit committee network ties have in disseminating information.

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讨论 "审计委员会社会资本对采用 COSO 2013 的影响"

我围绕以下主题对 Farah、Islam、Tadesse & McCumber（2023 年）所著的《审计委员会社会资本对 2013 年 COSO 采用的影响》进行了讨论：之前文献中使用的董事会互锁关系与全面的董事会社会联系纽带，使用其他方法（如调查、访谈）来增强研究结果并提供审计委员会成员与其社会网络商议问题的来源，最后是未来的研究如何使用类似的框架来研究审计委员会网络纽带在传播信息方面的作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Advances in Accounting BUSINESS, FINANCE-

CiteScore

2.50

自引率

6.20%

发文量

期刊介绍： Advances in Accounting, incorporating Advances in International Accounting continues to provide an important international forum for discourse among and between academic and practicing accountants on the issues of significance. Emphasis continues to be placed on original commentary, critical analysis and creative research.