Audit Committee Characteristics and Restatements
This study addresses the impact of certain audit committee characteristics identified by the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC) on the likelihood of financial restatement. We examine 88 restatements of annual results (without allegations of fraud...
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| Published in | Auditing : a journal of practice and theory Vol. 23; no. 1; pp. 69 - 87 |
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| Main Authors | , , |
| Format | Journal Article |
| Language | English |
| Published |
Sarasota
American Accounting Association
01.03.2004
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| Subjects | |
| Online Access | Get full text |
| ISSN | 0278-0380 1558-7991 |
| DOI | 10.2308/aud.2004.23.1.69 |
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| Abstract | This study addresses the impact of certain audit committee characteristics identified by the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC) on the likelihood of financial restatement. We examine 88 restatements of annual results (without allegations of fraud) in the period 1991–1999, together with a matched pairs control group of firms of similar size, exchange listing, industry and auditor type.
We find that the independence and activity level (our proxy for audit committee diligence) of the audit committee exhibit a significant and negative association with the occurrence of restatement. We also document a significant negative association between an audit committee that includes at least one member with financial expertise and restatement. To test the robustness of the results we also consider a sample of 44 fraud and no-fraud firms and arrive at largely similar findings. Our results underscore the importance of the BRC's recommendations as a means of strengthening the monitoring and oversight role that the audit committee plays in the financial reporting process. |
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| AbstractList | This study addresses the impact of certain audit committee characteristics identified by the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC) on the likelihood of financial restatement. We examine 88 restatements of annual results (without allegations of fraud) in the period 1991-1999, together with a matched pairs control group of firms of similar size, exchange listing, industry and auditor type. We find that the independence and activity level (our proxy for audit committee diligence) of the audit committee exhibit a significant and negative association with the occurrence of restatement. We also document a significant negative association between an audit committee that includes at least one member with financial expertise and restatement. To test the robustness of the results we also consider a sample of 44 fraud and no-fraud firms and arrive at largely similar findings. Our results underscore the importance of the BRC's recommendations as a means of strengthening the monitoring and oversight role that the audit committee plays in the financial reporting process. Keywords: Blue Ribbon Committee; audit committee; corporate governance; financial restatements. Data Availability: All data are available from public sources. This study addresses the impact of certain audit committee characteristics identified by the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC) on the likelihood of financial restatement. We examine 88 restatements of annual results (without allegations of fraud) in the period 1991–1999, together with a matched pairs control group of firms of similar size, exchange listing, industry and auditor type. We find that the independence and activity level (our proxy for audit committee diligence) of the audit committee exhibit a significant and negative association with the occurrence of restatement. We also document a significant negative association between an audit committee that includes at least one member with financial expertise and restatement. To test the robustness of the results we also consider a sample of 44 fraud and no-fraud firms and arrive at largely similar findings. Our results underscore the importance of the BRC's recommendations as a means of strengthening the monitoring and oversight role that the audit committee plays in the financial reporting process. This study addresses the impact of certain audit committee characteristics identified by the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC) on the likelihood of financial restatement. We examine 88 restatements of annual results (without allegations of fraud) in the period 1991-1999, together with a matched pairs control group of firms of similar size, exchange listing, industry and auditor type. |
| Audience | Trade |
| Author | Parker, Susan Abbott, Lawrence J. Peters, Gary F. |
| Author_xml | – sequence: 1 givenname: Lawrence J. surname: Abbott fullname: Abbott, Lawrence J. – sequence: 2 givenname: Susan surname: Parker fullname: Parker, Susan – sequence: 3 givenname: Gary F. surname: Peters fullname: Peters, Gary F. |
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| Cites_doi | 10.2308/accr.2000.75.4.453 10.2308/aud.2003.22.2.17 10.2139/ssrn.265009 10.2308/acch.2001.15.2.105 10.2308/aud.2001.20.2.31 10.1111/j.1911-3846.1996.tb00489.x 10.2139/ssrn.248455 10.1016/S1061-9518(98)90013-1 10.2308/aud.2000.19.2.47 10.1016/0165-4101(89)90014-1 10.2308/acch.2000.14.4.441 10.2308/accr.2002.77.s-1.139 10.1506/8YP9-P27G-5NW5-DJKK 10.2308/accr.2003.78.1.95 10.1016/0278-4254(94)90016-7 10.1506/983M-EPXG-4Y0R-J9YK 10.1111/j.1911-3846.1991.tb00826.x 10.1108/03074350010766990 10.1111/j.1540-6261.1968.tb00843.x |
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