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Social compliance audits and multinational corporation supply chain evidence from a study of the rituals of social audits

Social compliance audits and multinational corporation supply chain evidence from a study of the rituals of social audits

 Islam, Muhammad Azizul.
 2018.
 p. 190-224. English
Auditing.Kiểm toán.Tài chính.Thương mại.Audit committees.Commercial lending.Financial expertise.Ủy ban kiểm toán.
Tác giả CN Islam, Muhammad Azizul.
Nhan đề Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits / Muhammad Azizul Islam, Craig Deegan, Rob Gray.
Thông tin xuất bản 2018.
Mô tả vật lý p. 190-224.
Tóm tắt The purpose of this study is to examine whether audit committee financial expertise matters when making commercial lending decisions. Commercial lenders rely on audited financial statements in making lending decisions, and the quality of these financial statements is impacted by the capabilities of audit committees having oversight of financial reporting. It is widely believed that this oversight is enhanced when audit committees contain members with financial expertise. A behavioural experiment is conducted where commercial lending officers make risk assessments and provide probabilities of granting loans based on a hypothetical scenario. This paper finds insufficient evidence to conclude that the existence of financial expertise on audit committees makes a difference to lenders. When replacing audit committee members, however, financial expertise does appear to matter to lenders in some cases.
Thuật ngữ chủ đề Auditing.
Thuật ngữ chủ đề Kiểm toán.
Từ khóa tự do Tài chính.
Từ khóa tự do Thương mại.
Từ khóa tự do Audit committees.
Từ khóa tự do Commercial lending.
Từ khóa tự do Financial expertise.
Từ khóa tự do Ủy ban kiểm toán.
Tác giả(bs) CN Deegan, Craig
Tác giả(bs) CN Gray, Rob
Nguồn trích Accounting and Business Research- Vol.48, No.2
MARC
Hiển thị đầy đủ trường & trường con
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100[1 ] |a Islam, Muhammad Azizul.
245[1 0] |a Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits / |c Muhammad Azizul Islam, Craig Deegan, Rob Gray.
260[ ] |c 2018.
300[1 0] |a p. 190-224.
520[ ] |a The purpose of this study is to examine whether audit committee financial expertise matters when making commercial lending decisions. Commercial lenders rely on audited financial statements in making lending decisions, and the quality of these financial statements is impacted by the capabilities of audit committees having oversight of financial reporting. It is widely believed that this oversight is enhanced when audit committees contain members with financial expertise. A behavioural experiment is conducted where commercial lending officers make risk assessments and provide probabilities of granting loans based on a hypothetical scenario. This paper finds insufficient evidence to conclude that the existence of financial expertise on audit committees makes a difference to lenders. When replacing audit committee members, however, financial expertise does appear to matter to lenders in some cases.
650[0 0] |a Auditing.
650[0 0] |a Kiểm toán.
653[0 ] |a Tài chính.
653[0 ] |a Thương mại.
653[0 ] |a Audit committees.
653[0 ] |a Commercial lending.
653[0 ] |a Financial expertise.
653[0 ] |a Ủy ban kiểm toán.
700[1 ] |a Deegan, Craig
700[1 ] |a Gray, Rob
773[ ] |t Accounting and Business Research |g Vol.48, No.2
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