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Financial expertise on audit committees of loan applicants a research note to test the effects on lending decisions

Financial expertise on audit committees of loan applicants a research note to test the effects on lending decisions

 Schneider, Arnold.
 2018.
 p. 225-235. English
Kinh tế tài chính.Financial Economy.Thương mại.Audit committees.Commercial lending.Financial expertise.Chuyên gia tài chính.Ủy ban chứng khoán.
Tác giả CN Schneider, Arnold.
Nhan đề Financial expertise on audit committees of loan applicants: a research note to test the effects on lending decisions / Arnold Schneider.
Thông tin xuất bản 2018.
Mô tả vật lý p. 225-235.
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 Kinh tế tài chính.
Thuật ngữ chủ đề Financial Economy.
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 Chuyên gia tài chính.
Từ khóa tự do Ủy ban chứng khoán.
Nguồn trích Accounting and Business Research- Vol.48, No.2
MARC
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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.
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