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dc.contributor.advisorMauldin, Elaine G. (Elaine Gay),eng
dc.contributor.advisorFrancis, Jere R.eng
dc.contributor.authorAlbrecht, Anne (Anne Marie)eng
dc.date.issued2016eng
dc.date.submitted2016 Springeng
dc.descriptionAbstract from short.pdf file.eng
dc.descriptionDissertation chair: Dr. Elaine Mauldin.eng
dc.descriptionIncludes vita.eng
dc.description.abstractThis study examines the relation between refreshing the audit committee and financial reporting quality. I distinguish between refreshing the audit committee through hiring new directors versus rotating an existing board member onto the audit committee. Consistent with rotated directors possessing firm-specific knowledge, I find a positive association between rotated directors and financial reporting quality. In comparison, I do not find an association between new audit committee directors and financial reporting quality. The relation between rotated audit committee directors and financial reporting quality is most evident for directors with relatively longer board tenure, accounting expertise, and prior experience as a Chief Executive Officer.eng
dc.description.bibrefIncludes bibliographical references (pages 38-43).eng
dc.format.extent1 online resource (iv, 65 pages)eng
dc.identifier.merlinb118940508eng
dc.identifier.oclc993882237eng
dc.identifier.urihttps://hdl.handle.net/10355/55902
dc.identifier.urihttps://doi.org/10.32469/10355/55902eng
dc.languageEnglisheng
dc.publisherUniversity of Missouri--Columbiaeng
dc.relation.ispartofcommunityUniversity of Missouri--Columbia. Graduate School. Theses and Dissertationseng
dc.rightsOpenAccess.eng
dc.rights.licenseThis work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 License.eng
dc.subject.FASTAudit committeeseng
dc.subject.FASTCorporations -- Accountingeng
dc.titleRefreshing the audit committee: rotation versus new bloodeng
dc.typeThesiseng
thesis.degree.disciplineAccountancy (MU)eng
thesis.degree.grantorUniversity of Missouri--Columbiaeng
thesis.degree.levelDoctoraleng
thesis.degree.namePh. D.eng


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