Financial reporting complexities: Association with accounting expertise of board and audit committee
Sylvia Veronica Siregar,
Siti Nurwahyuningsih Harahap
Abstract:The purpose of our study is to examine the financial reporting complexity of listed firms in Indonesia and the association between the financial reporting complexity and the accounting expertise of boards (Board of Directors/BOD and Board of Commissioners/BOC) and audit committee members. We use samples of listed firms in Indonesia over the period from 2013 to 2019. We find that financial reporting complexity is negatively associated with the accounting expertise of the BOD, BOC, and audit committee. These res… Show more
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