合适的时间合适的人：审计委员会成员与财务信息质量

IF 0.5 Q4 BUSINESS

UCJC Business and Society Review Pub Date : 2018-06-06 DOI:10.3232/UBR.2018.V15.N2.01

F. L. Iturriaga, Nuria Reguera Alvarado, César Zarza Herranz

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引用次数: 4

摘要

我们分析了西班牙上市公司审计委员会成员的一些个人特征，以及这些特征与盈余管理之间的关系。我们发现任期与任期之间存在非线性关系，因此长期任期最初可能会损害董事的独立性，但在给定的阈值之后，长期任期会提高成员的专业知识。在董事会任职过多会对董事发现盈余管理的能力产生负面影响，而更高的学术背景和更多元化的专业背景会提高董事的能力。

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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.

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来源期刊

UCJC Business and Society Review BUSINESS-

CiteScore

0.80

自引率

0.00%

发文量

审稿时长

10 weeks

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.