Search results for "Financial and Accounting Expertise and Experience"

Independence, Expertise and Experience of Audit Committees: Some Aspects of Indian Corporate Sector

2013

The current study is based on the review of literature to analyses how independence, expertise and experience of audit committees can influence the quality of financial reporting. After studying a vast and diverse range of literature pertaining to the audit committees and governance issues, an effort has been made through this study to demonstrate several aspects of independence of audit committee, for example, informativeness, CEO’s power, frequency of meetings, substitutability and complementarity with alternative corporate governance mechanisms, directors’ share ownership, earning management etc. Similarly a wide range of literature based on utility of financial and accounting knowhow an…