La cualificación del Comité de Auditoría en las empresas europeasantecedentes e implicaciones

  1. Félix J. López Iturriaga 1
  2. Nuria Reguera Alvarado 2
  3. César Zarza Herranz 3
  1. 1 Universidad de Valladolid
    info

    Universidad de Valladolid

    Valladolid, España

    ROR https://ror.org/01fvbaw18

  2. 2 Universidad de Sevilla
    info

    Universidad de Sevilla

    Sevilla, España

    ROR https://ror.org/03yxnpp24

  3. 3 Universidad de Alcalá
    info

    Universidad de Alcalá

    Alcalá de Henares, España

    ROR https://ror.org/04pmn0e78

Show affiliations +
Journal:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Year of publication: 2017

Issue: 413-414

Pages: 127-166

Type: Article

DIALNET GOOGLE SCHOLAR

More publications in: Revista de Contabilidad y Tributación. CEF

Bibliographic References

  • ABERNATHY, J. L.; HERRMANN, D.; KANG, T. y KRISHNAN, G. V. [2013]: «Audit committee financial expertise and properties of analyst earnings forecasts», Advances in Accounting, 29(1), págs. 1-11.
  • ALBRING, S.; ROBINSON, D. y ROBINSON, M. [2014]: «Audit committee financial expertise, corporate governance, and the voluntary switch from auditor-provided to non-auditor-provided tax services», Advances in Accounting, 30(1), págs. 81-94.
  • BACCOUCHE, S.; HADRICHE, M. y OMRI, A. [2014]: «Multiple directorships and board meeting frequency: evidence from France», Applied Financial Economics, 24(14), págs. 983-992.
  • BADOLATO, P. G.; DONELSON, D. C. y EGE, M. [2014]: «Audit committee financial expertise and earnings management: The role of status», Journal of Accounting and Economics, 58(2-3), págs. 208-230.
  • BEDARD, J.; CHTOUROU, S. M. y CoURTEAU, L. [2004]: «The effect of audit committee expertise, independence, and activity on aggressive earnings management», Auditing: A Journal of Practice & Theory, 23(2), págs. 13-35.
  • BROWN, S. J. y WARNER, J. B. [1985]: «Using daily stock returns: The case of event studies», Journal of Financial Economics, 14(1), págs. 3-31.
  • CHEN, K. Y. y ZHOU, J. [2007]: «Audit committee, board characteristics, and auditor switch decisions by Andersen’s clients», Contemporary Accounting Research, 24(4), págs. 1.085-1.117.
  • DE VLAMINCK, N. y SARENS, G. [2015]: «The relationship between audit committee characteristics and financial statement quality: evidence from Belgium», Journal of Management & Governance, 19(1), págs. 145-166.
  • DECHOW, P.; GE, W. y SCHRAND, C. [2010]: «Understanding earnings quality: A review of the proxies, their determinants and their consequences», Journal of Accounting and Economics, 50(2), págs. 344-401.
  • DECHOW, P. M. y DICHEV, I. D. [2002]: «The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors», The Accounting Review, 77(S-1), págs. 35-59.
  • DECHOW, P. M.; SLOAN, R. G. y SWEENEY, A. [1995]: «Detecting earnings management», The Accounting Review, 70(2), págs. 193-225.
  • DEFOND, M. L.; HANN, R. N. y HU, X. [2005]: «Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?», Journal of Accounting Research, 43(2), págs. 153-193.
  • DEZOORT, F. T.; HERMANSON, D. R.; ARCHAMBEAULT, D. S. y REED, S. A. [2002]: «Audit committee effectiveness: A synthesis of the empirical audit committee literature», Journal of Accounting Literature, 21, págs. 38-75.
  • DHALIWAL, D.; NAIKER, V. y NAVISSI, F. [2010]: «The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees», Contemporary Accounting Research, 27(3), págs. 787-827.
  • DICHEV, I. D.; GRAHAM, J. R.; HARVEY, C. R. y RAJGOPAL, S. [2013]: «Earnings quality: Evidence from the field», Journal of Accounting and Economics, 56 (2-3, Supplement 1), págs. 1-33.
  • ERKENS, D. H. y BONNER, S. E. [2013]: «The role of firm status in appointments of accounting financial experts to audit committees», The Accounting Review, 88(1), págs. 107-136.
  • FICH, E. M. y SHIVDASANI, A. [2006]: «Are busy boards effective monitors?», Journal of Finance, 61(2), págs. 689-724.
  • GARCÍA MECA, E. y SÁNCHEZ BALLESTA, J. P. [2009]: «Corporate governance and earnings management: A meta-analysis», Corporate Governance: An International Review, 17(5), págs. 594-610.
  • GHAFRAN, C. y O'SULLIVAN, N. [2013]: «The governance role of audit committees: reviewing a decade of evidence», International Journal of Management Reviews, 15(4), págs. 381-407.
  • GÓMEZ‐AGUILAR, N. y RUIZ‐BARBADILLO, E. [2003]: «Do Spanish firms change auditor to avoid a qualified audit report?», International Journal of Auditing, 7(1), págs. 37-53.
  • HABBASH, M.; SINDEZINGUE, C. y SALAMA, A. [2013]: «The effect of audit committee characteristics on earnings management: Evidence from the United Kingdom», International Journal of Disclosure and Governance, 10(1), págs. 13-38.
  • HABIB, A. y BHUIYAN, M. B. U. [2016]: «Problem directors on the audit committee and financial reporting quality», Accounting and Business Research, 46(2), págs. 121-144.
  • HOITASH, U.; HOITASH, R. y BEDARD, J. C. [2009]: «Corporate governance and internal control over financial reporting: A comparison of regulatory regimes», The Accounting Review, 84(3), págs. 839-867.
  • JAAFAR, M. A.; WAN-HUSSIN, W. N. y BAMAHROS, H. M. [2016]: «Are All Audit Committee Directors Equal? The Busyness of Chair, Financial Expert and Other Member», Information, 19(7B), pág. 2.893.
  • JONES, J. J. [1991]: «Earnings management during import relief investigations», Journal of Accounting Research, 29(2), págs. 193-228.
  • KRISHNAN, G. V. y VISVANATHAN, G. [2008]: «Does the SOX definition of an accounting expert matter? The association between audit committee directors' accounting expertise and accounting conservatism», Contemporary Accounting Research, 25(3), págs. 827-858.
  • KRISHNAN, J. y LEE, J. E. [2009]: «Audit committee financial expertise, litigation risk, and corporate governance», Auditing: A Journal of Practice & Theory, 28(1), págs. 241-261.
  • KUSNADI, Y.; LEONG, K. S.; SUWARDY, T. y WANG, J. [2016]: «Audit Committees and Financial Reporting Quality in Singapore», Journal of Business Ethics, 139(1), págs. 197-214.
  • LIU, M. H. C.; TIRAS, S. L. y ZHUANG, Z. [2014]: «Audit committee accounting expertise, expectations management, and nonnegative earnings surprises», Journal of Accounting and Public Policy, 33(2), págs. 145-166.
  • Lo, A. W. Y.; WONG, R. M. K. y FIRTH, M. [2010]: «Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China», Journal of Corporate Finance, 16(2), págs. 225-235.
  • MARAGHNI, I. y NEKHILI, M. [2014]: «Audit Committee Diligence in French Companies: A Question of Independence or Competence?», Comptabilité - Contrôle - Audit, 20(2), págs. 95-124.
  • MONTERREY MAYORAL, J. y SÁNCHEZ SEGURA, A. [2007]: «Rotación y dependencia económica de los auditores: Sus efectos sobre la calidad del resultado en las compañías cotizadas españolas», Investigaciones Económicas, 31(1), págs. 119-159.
  • NAIKER, V. y SHARMA, D. S. [2009]: «Former audit partners on the audit committee and internal control deficiencies», The Accounting Review, 84(2), págs. 559-587.
  • PEASNELL, K.; PoPE, P. F. y YoUNG, S. [2005]: «Board monitoring and earnings management: Do outside directors constrain abnormal accruals?», Journal of Business Finance & Accounting, 32(7-8), págs. 1.311-1.346.
  • PIOT, C. y RÉMI, J. [2007]: «External Auditors, Audit Committees and Earnings Management in France», European Accounting Review, 16(2), págs. 429-454.
  • POLLOCK, T. G.; CHEN, G.; JACKSON, E. M. y HAMBRICK, D. C. [2010]: «How much prestige is enough? Assessing the value of multiple types of high-status affiliates for young firms», Journal of Business Venturing, 25(1), págs. 6-23.
  • RUIZ-BARBADILLO, E.; GÓMEZ-AGUILAR, N. y CARRERA, N. [2009]: «Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain», Auditing: A Journal of Practice & Theory, 28(1), págs. 113-135.
  • SHARMA, V.; NAIKER, V. y LEE, B. [2009]: «Determinants of Audit Committee Meeting Frequency: Evidence from a Voluntary Governance System», Accounting Horizons, 23(3), págs. 245-263.
  • SHARMA, V. D. y ISELIN, E. R. [2012]: «The Association between Audit Committee Multiple-Directorships, Tenure, and Financial Misstatements», Auditing: A Journal of Practice & Theory, 31(3), págs. 149-175.
  • SUN, F.; WEI, X. y XU, Y. [2012]: «Audit committee characteristics and loss reserve error», Managerial Auditing Journal, 27(4), págs. 355-377.
  • TANYI, P. N. y SMITH, D. B. [2015]: «Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts», Auditing: A Journal of Practice & Theory, 34(2), págs. 59-89.
  • XIE, B.; DAVIDSON, W. N. y DADALT, P. J. [2003]: «Earnings management and corporate governance: the role of the board and the audit committee», Journal of Corporate Finance, 9, págs. 295-316.
  • ZHANG, Y.; ZHOU, J. y ZHOU, N. [2007]: «Audit committee quality, auditor independence, and internal control weaknesses», Journal of Accounting and Public Policy, 26(3), págs. 300-327.
Data source: Dialnet