Construct · 1 fields · 1 citations

audit committee financial expertise: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Corporate governance

the presence on the audit committee of directors with accounting or finance expertise, which markets value when it is accounting-based.

In corporate governance, audit committee financial expertise refers to the presence on the audit committee of directors with accounting or finance expertise, which markets value when it is accounting-based. This meaning comes from Defond (2005) in Journal of Accounting Research.[1]

Unit
Recovery means
Measured by

Run it through the Collider, or take the citations with you.

See how audit committee financial expertise sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in Collider Export BibTeX Report this entry

Nearby constructs

audit1 fields · 2 citationsanchor · a standalone construct governance4 fields · 5 citationsjingle · one word, four constructs presence5 fields · 7 citationsjingle · one word, five constructs

References

DeFond, M. L., Hann, R. N., & HU, X. (2005). Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? Journal of Accounting Research, 43(2), 153-193. https://doi.org/10.1111/j.1475-679x.2005.00166.x

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct