Audit committee characteristics and accounting conservatism: an empirical investigation
Other Title(s)
خصائص لجنة المراجعة والتحفظ المحاسبي: دراسة تطبيقية
Author
al-Malih, Nisrin Muhammad Said
Source
Scientific Journal for Financial and Commercial Studies and Researches
Issue
Vol. 3, Issue 1، ج. 1 (31 Jan. 2022), pp.2-33, 32 p.
Publisher
Damietta University Faculty of Commerce
Publication Date
2022-01-31
Country of Publication
Egypt
No. of Pages
32
Main Subjects
Topics
- Activities
- Financial statements
- Financial markets
- Developing countries
- Questionnaires
- Annual reports
- Real property
- Financial services industry
- Accounting conservatism
Abstract EN
The purpose of this paper is to examine the association between Audit committee characteristics (expertise, independence, size, and activity) and accounting conservatism in the Egyptian setting.
To achieve this purpose, data is collected from the annual reports and board of director's reports of the companies included in the sample which is composed of 11 companies that belong to five main sectors: real estate, basic resources, IT, media and communication, non-bank financial services, and textile and durables sector.
These companies are listed in the Egyptian Stock Exchange (EGX) during the period from 2015 to 2019.
Two regression models were developed to test the research hypotheses.
Results show that audit committee expertise is positively associated with the degree of accounting conservatism in the Egyptian listed firms' financial statements, while this association is not proven for audit committee independence, size, or activity.
The findings have implications for Egyptian standard-setters and regulators, Egyptian firms and investors in Egypt and other developing countries.
American Psychological Association (APA)
al-Malih, Nisrin Muhammad Said. 2022. Audit committee characteristics and accounting conservatism: an empirical investigation. Scientific Journal for Financial and Commercial Studies and Researches،Vol. 3, no. 1، ج. 1, pp.2-33.
https://search.emarefa.net/detail/BIM-1504426
Modern Language Association (MLA)
al-Malih, Nisrin Muhammad Said. Audit committee characteristics and accounting conservatism: an empirical investigation. Scientific Journal for Financial and Commercial Studies and Researches Vol. 3, no. 1, p. 1 (Jan. 2022), pp.2-33.
https://search.emarefa.net/detail/BIM-1504426
American Medical Association (AMA)
al-Malih, Nisrin Muhammad Said. Audit committee characteristics and accounting conservatism: an empirical investigation. Scientific Journal for Financial and Commercial Studies and Researches. 2022. Vol. 3, no. 1، ج. 1, pp.2-33.
https://search.emarefa.net/detail/BIM-1504426
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1504426