What is it about?
this paper investigates whether the audit committee characteristics improve compliance with IFRS for related party disclosures and, therefore, compliance with IFRSs and financial reporting transparency.
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Why is it important?
It would give regulators and standard setters a signal to recommend that candidates for audit committee membership possess both accounting and financial and industry expertise, given their significant association between these two types of expertise and compliance with IFRS.
Perspectives
Our results reinforce the importance of the AC as a corporate governance mechanism in the implementation of IFRS. This research has implications for researchers, suggesting that future compliance research should take into account the AC characteristics as potential factors explaining the compliance level with IFRS.
Associate professor hela Borgi
Faculty of economics and management of sfax
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This page is a summary of: The effect of audit committee characteristics on compliance with IFRS for related party disclosures, Managerial Auditing Journal, June 2017, Emerald,
DOI: 10.1108/maj-06-2016-1395.
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