Board of director characteristics and audit report lag: Australian evidence
This study examines whether board of director's independence, financial expertise, gender,
corporate governance experience and diligence impact the audit report lag exhibited by
Australian publicly listed firms. Using a pooled sample of 500 firm-year observations
obtained from the Australian Securities Exchange for the period 2004 to 2008, this study
finds evidence that board member independence, board member financial expertise and, to
a lesser extent, board member corporate governance experience are the most significant …
corporate governance experience and diligence impact the audit report lag exhibited by
Australian publicly listed firms. Using a pooled sample of 500 firm-year observations
obtained from the Australian Securities Exchange for the period 2004 to 2008, this study
finds evidence that board member independence, board member financial expertise and, to
a lesser extent, board member corporate governance experience are the most significant …
以上显示的是最相近的搜索结果。 查看全部搜索结果