Cultural Diversity of Audit Committees and Firms' Financial Reporting Quality
Cultural Diversity of Audit Committees and Firms' Financial Reporting Quality
About this item
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Author / Creator
Publisher
Sarasota: American Accounting Association
Journal title
Language
English
Formats
Publication information
Publisher
Sarasota: American Accounting Association
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More information
Scope and Contents
Contents
We examine the effect of audit committees' cultural diversity, as measured through ancestral cultural diversity of audit committee members, on firms' financial reporting quality. We find that audit committee cultural diversity is associated with a lower likelihood of financial accounting restatements. Our results are driven by firms operating in mo...
Alternative Titles
Full title
Cultural Diversity of Audit Committees and Firms' Financial Reporting Quality
Authors, Artists and Contributors
Author / Creator
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Record Identifier
TN_cdi_proquest_journals_2577531091
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2577531091
Other Identifiers
ISSN
0888-7993
E-ISSN
1558-7975
DOI
10.2308/HORIZONS-2020-038
