... 2016 Emerald Group Publishing Limited Licensed re-use rights only Experts Analytic hierarchy process Delphi method Classical test theory Corporate governance index In recent years, the concept of good corporate governance (CG) is considered as the hallmark of a well-run company...

..., especially as the Security Exchange Commission requires firms to identify their audit committee financial experts. Design/methodology/approach Based on two theories, the resource dependence theory and agency theory, the study examines the association of audit committee experts with financial...