Audit Committees and Financial Reporting Quality in Singapore

We examine three characteristics (independence, expertise, and overlapping membership) of audit committees and their impact on the financial reporting quality for Singapore-listed companies. The main finding is that financial reporting quality will be higher if audit committees have mixed expertise...

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Bibliographic Details
Authors: Kusnadi, Yuanto (Author) ; Leong, Kwong Sin (Author) ; Suwardy, Themin (Author) ; Wang, Jiwei (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2016
In: Journal of business ethics
Year: 2016, Volume: 139, Issue: 1, Pages: 197-214
Further subjects:B Corporate governance
B Overlapping membership
B Audit Committee
B Independence
B G34
B M41
B financial reporting quality
B Expertise
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