Proceedings of the International Conference on Advance Research in Social and Economic Science (ICARSE 2022)

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Association of Audit Committee Accounting and Finance Expertise with Earnings Quality

Authors
Marita1, *, Sri Astuti1, Indah Kartika Sandhi1
1UPN “Veteran” Yogyakarta, Yogyakarta, Indonesia
*Corresponding author. Email: marita@upnyk.ac.id
Corresponding Author
Marita
Available Online 27 April 2023.
DOI
10.2991/978-2-38476-048-0_12How to use a DOI?
Keywords
Audit committee; accounting; finance; expertise; earnings quality
Abstract

This study aimed to investigate the relationship between audit committee accounting and finance expertise and earnings quality, with a focus on examining the impact of complexity and industry on this relationship. The study utilized multiple linear regression and control variables, such as the amount of audit committee meetings, to analyze data from 149 listed companies in IDX from 2018 to 2020. The results showed that audit committee accounting and financial expertise were positively associated with earnings quality. However, the hypothesis that earnings quality in complex companies and audit committees with accounting-financial expertise is higher than in less complex companies and audit committees with accounting-financial expertise was not supported. These findings suggest that companies should prioritize the appointment of audit committees with accounting and finance expertise to improve earnings quality. However, the complexity of the industry does not significantly impact this relationship.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Advance Research in Social and Economic Science (ICARSE 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
27 April 2023
ISBN
978-2-38476-048-0
ISSN
2352-5398
DOI
10.2991/978-2-38476-048-0_12How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Marita
AU  - Sri Astuti
AU  - Indah Kartika Sandhi
PY  - 2023
DA  - 2023/04/27
TI  - Association of Audit Committee Accounting and Finance Expertise with Earnings Quality
BT  - Proceedings of the International Conference on Advance Research in Social and Economic Science (ICARSE 2022)
PB  - Atlantis Press
SP  - 102
EP  - 113
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-048-0_12
DO  - 10.2991/978-2-38476-048-0_12
ID  - 2023
ER  -