dc.contributor.advisor | Mauldin, Elaine G. (Elaine Gay), | eng |
dc.contributor.advisor | Francis, Jere R. | eng |
dc.contributor.author | Albrecht, Anne (Anne Marie) | eng |
dc.date.issued | 2016 | eng |
dc.date.submitted | 2016 Spring | eng |
dc.description | Abstract from short.pdf file. | eng |
dc.description | Dissertation chair: Dr. Elaine Mauldin. | eng |
dc.description | Includes vita. | eng |
dc.description.abstract | This 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.bibref | Includes bibliographical references (pages 38-43). | eng |
dc.format.extent | 1 online resource (iv, 65 pages) | eng |
dc.identifier.merlin | b118940508 | eng |
dc.identifier.oclc | 993882237 | eng |
dc.identifier.uri | https://hdl.handle.net/10355/55902 | |
dc.identifier.uri | https://doi.org/10.32469/10355/55902 | eng |
dc.language | English | eng |
dc.publisher | University of Missouri--Columbia | eng |
dc.relation.ispartofcommunity | University of Missouri--Columbia. Graduate School. Theses and Dissertations | eng |
dc.rights | OpenAccess. | eng |
dc.rights.license | This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 License. | eng |
dc.subject.FAST | Audit committees | eng |
dc.subject.FAST | Corporations -- Accounting | eng |
dc.title | Refreshing the audit committee: rotation versus new blood | eng |
dc.type | Thesis | eng |
thesis.degree.discipline | Accountancy (MU) | eng |
thesis.degree.grantor | University of Missouri--Columbia | eng |
thesis.degree.level | Doctoral | eng |
thesis.degree.name | Ph. D. | eng |