La persona adecuada en el momento adecuado:los miembros del comité de auditoría y la calidad de la información financiera

  1. Félix López Iturriaga
  2. Nuria Reguera Alvarado
  3. César Zarza Herranz
Revue:
Universia Business Review

ISSN: 1698-5117

Année de publication: 2018

Número: 58

Pages: 18-35

Type: Article

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D'autres publications dans: Universia Business Review

Résumé

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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