volume 35, issue 9, P1313-1341 2020
DOI: 10.1108/maj-11-2019-2478
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César Zarza Herranz, Felix Lopez-Iturriaga, Nuria Reguera-Alvarado

Abstract: Purpose This paper aims to study how audit committee member expertise is related to certain features of the committee and to the audit process. Design/methodology/approach Based on information from 2,477 directors from 296 firms in eight European countries between 2005 and 2014, this study measures average audit committee expertise using a continuous variable, which combines education-based and experience-based expertise. Different measures of the audit process are then regressed against this and other cont…

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