The impact of audit committee financial expertise on <i>de facto</i> use of IFRS: does external auditor’s size matter?

Oussii, Ahmed Atef; Klibi, Mohamed Faker

doi:10.1108/cg-12-2019-0390

Cited by 17 publications

(12 citation statements)

References 89 publications

(124 reference statements)

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“…Another research avenue is getting sufficient sample to compare between the Big 4 or non-Big 4 auditors in the aspect of organizational support towards whistleblowing. While there is evidence on the importance of external auditor's size on the quality of financial statements (Oussii and Klibi, 2020), more research is needed to understand the possible variations in ethical conducts arising from the organizational support between audit firms of different sizes.…”

Section: Limitations and Recommendations For Future Researchmentioning

confidence: 99%

External whistleblowing intentions of auditors: a perspective based on stimulus–organism–response theory

Mansor

Ariff

Hashim

et al. 2021

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Purpose This study aims to examine the roles of perceived organisational support (POS), attitude and self-efficacy in understanding the external whistleblowing intentions among senior auditors through the lens of stimulus–organism–response theory. Design/methodology/approach This study uses data from 119 senior auditors in audit firms in Malaysia. POS is predicted to be a stimulus factor from the external environment that affects the attitude and self-efficacy (organism) of the auditors and reassures them to act to whistleblow (response). Findings POS has a significant impact on self-efficacy and on attitude. Self-efficacy is shown as a significant mediator between POS and external whistleblowing intentions, but there is no statistical support for self-efficacy having a mediating effect on the relationship between the attitude of senior auditors and external whistleblowing intentions. Practical implications The findings can assist accounting professional bodies in understanding the psychological behaviours of auditors that contribute to their intention to shine a light on wrongdoing in audit firms and in providing a better insight into the critical factors that could influence auditors to whistleblow. Originality/value This study is among the earliest to investigate the application of stimulus–organism–response theory in whistleblowing, and hence it illustrates how the theory can be applied in studies on the ethical behaviours of actors in professional careers. The findings shed light on the role of self-efficacy as a significant mediator between POS and external whistleblowing intentions.

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Section: Limitations and Recommendations For Future Researchmentioning

confidence: 99%

External whistleblowing intentions of auditors: a perspective based on stimulus–organism–response theory

Mansor

Ariff

Hashim

et al. 2021

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show abstract

“…Accordingly, CalPERS in 1997, the Blue Ribbon Commission report in 1998, the Sarbanes–Oxley Act (SOX) act in 2002, and the New York Stock Exchange report in 2004 led to new laws and rules that made it necessary for every firm to have at least one financial expert on the board (Agrawal and Chadha, 2005). So, the presence of financial experts on the board is necessary from the perspective of both financial and non-financial outcomes (Oussii and Klibi, 2020). Previous research has mainly focused on three board attributes, i.e.…”

Section: Introductionmentioning

confidence: 99%

Board’s financial expertise and corporate social responsibility disclosure in China

Naheed

AlHares

Shahab

et al. 2021

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Purpose This study aims to investigate the impact of the board’s financial expertise (BFE) on corporate social responsibility (CSR) disclosure in China. Design/methodology/approach Using a sample of Chinese listed firms from 2009-2016 (making 3272 firm-year observations), this study uses the generalized method of moments (GMM) and panel data estimation techniques. Findings Using the resource dependence theory, the findings of this study are twofold. First, the is positively associated with the disclosure level of CSR. Second, this positive impact is more pronounced in firms with female CEO and state ownership. The findings are robust to the potential issues of endogeneity and sensitivity analyses. Practical implications Practically, the findings hold value for the senior management of Chinese firms to ensure the presence of financial experts in boards to yield both financial and non-financial outcomes. Social implications This study points out how financial experts on boards influence the societal outcomes via disclosure of CSR. Financial experts encourage participation in social and sustainable practices which creates a positive image of the firm not only in the eyes of society but also for investors. Originality/value This study is unique and contributes to the extant literature by examining the impact of a new attribute, i.e. the BFE on the level of CSR disclosure in China.

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“…Audit committee: The audit committee guarantees the quality and conformity of financial information disclosed, which can reduce the cost of capital (Bansal and Sharma, 2016;Abdeljawad et al, 2020;Oussii and Klibi, 2020).…”

Section: Methodsmentioning

confidence: 99%

Corporate governance and firm performance: does sovereign rating matter?

Jesuka

Peixoto

2021

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Purpose This paper aims to investigate the impact of sovereign rating and corporate governance on performance of Latin American companies between 2004 and 2018. Design/methodology/approach This study performed a multilevel regression with fixed and random coefficients for 823 companies and verified the impacts of country, firm and time levels on the performance variation. The study alternated return on assets and Tobin’ Q as dependent variables and measured governance using the following variables: board size, chief executive officer/chairman duality, CEO/board member duality, dummy for the chairman as a former CEO, audit committee, independence and expertise of the audit committee. Findings Latin American companies performed better when their respective countries have a better sovereign rating and when they adopt better board of directors and audit committee mechanisms. Sovereign rating assumes distinct roles depending on the presence or absence of governance variables. Rating and governance may be substitute mechanisms to protect investors. Originality/value To the best of the authors’ knowledge, this paper is the first to investigate the impacts of sovereign rating on firm performance in the Latin American scenario. The use of governance metrics – for example, the audit committee expertise and the dummy for chairman as a former CEO – is innovative in Latin American studies.

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The impact of audit committee financial expertise on de facto use of IFRS: does external auditor’s size matter?

Cited by 17 publications

References 89 publications

External whistleblowing intentions of auditors: a perspective based on stimulus–organism–response theory

External whistleblowing intentions of auditors: a perspective based on stimulus–organism–response theory

Board’s financial expertise and corporate social responsibility disclosure in China

Corporate governance and firm performance: does sovereign rating matter?

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