... i t The variables used in this study are denoted as follows: (ICWs) represents the internal control weaknesses, (ACexp) represents audit committee expertise, (Size) indicates the company size, (Prft) represents the company profitability, (Lev) denotes the company financial leverage...

...Dina El Mahdy; Jia Hao; Yu Cong Purpose The purpose of this study is to examine the association between audit committee expertise and asymmetric information in the US equity market. Design/methodology/approach The authors use measures of information asymmetry for 705 US firms (5,260 firm-year...

... committee independence, management team stability and remuneration of the board of directors and financial reporting transparency. In contrast, there is a positive and significant correlation between the board expertise, audit committee expertise and managerial ownership, with financial reporting...