Audit Committee Financial Experts: Leveraging Their Information Advantage in Accounting, Auditing, and Corporate Governance

To enhance financial reporting quality through increased oversight, the Sarbanes–Oxley Act (SOX) Section 407 mandates that firms disclose whether their audit committee includes a financial expert or explains the absence of such an expert. The definition of a financial expert has been broadened to en...

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Bibliografische Detailangaben

Hauptverfasser:	Zachery (Ziqi) Ma, Linna Shi, Katherine (Kexin) Yu, Nan Zhou
Format:	Artigo
Sprache:	Inglês
Veröffentlicht:	MDPI AG 2025-04-01
Schriftenreihe:	Encyclopedia
Schlagworte:	audit committee financial expertise Sarbanes–Oxley Act (SOX) Section 407 accounting auditing corporate governance
Online-Zugang:	https://www.mdpi.com/2673-8392/5/2/55
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