... contributions are consistently lower than actual contributions across the sample period. Findings consistently show that expected pension contributions’ accuracy is positively related to board independence and gender diversity at the board and audit committee level, while being negatively associated with CEO...

...Habiba Al-Shaer; Mahbub Zaman Purpose This paper examines the effect of audit committee (AC) reporting, measured by the tone of audit committee disclosures, in improving financial reporting quality as proxied by earnings management. Design/methodology/approach The authors focus on the textual...

...Patrick Velte Purpose The purpose of this paper is to focus on audit committees’ financial and industry expertise (FIE) and their impact on the readability of key audit matters (KAMs). Design/methodology/approach Based on an agency-theoretical framework, analyses are conducted of data from...

...Habiba Al-Shaer; Aly Salama; Steven Toms Purpose The purpose of this paper is to examine the determinants of the volume of environmental disclosures and their quality, with particular focus on the role of audit committees (ACs) and the effects of the Smith report recommendations for the UK...

...Arnold Schneider Purpose The main purpose of this paper is to examine whether the source of an expectation of finding deficiencies – the audit committee, the chief executive officer, or the internal auditor's own assessment – affects the time budgeted by internal auditors for that audit area...