Financial – accounting literacy qualifications

This study examines the effectiveness of some audit committee (AC) characteristics to monitor management behavior with the respect to their incentives to earnings management. Vietnamese listed companies for year 2015 to 2018 have been investigated to analyze the relationship between AC characteristics and earnings management (EM). The AC characteristics examined are AC independence, AC size, AC meeting and AC financial expertise.

12p nhanchienthien 25-07-2023 8 4   Download

At least one member of the audit committee should have significant, recent and relevant financial experience, for example as an auditor or a finance director of a listed company. It is highly desirable for this member to have a professional qualification from one of the professional accountancy bodies. The need for a degree of financial literacy among the other members will vary according to the nature of the company, but experience of corporate financial matters will normally be required.

12p tay_thi_le 19-02-2013 49 4   Download