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dc.contributor.authorHundal, Shabnamjit
dc.date.accessioned2017-08-14T07:28:56Z
dc.date.available2017-08-27T21:45:05Z
dc.date.issued2016
dc.identifier.citationHundal, S. (2016). Busyness of audit committee directors and quality of financial information in India. <i>International Journal of Business Governance and Ethics</i>, <i>11</i>(4), 335-363. <a href="https://doi.org/10.1504/IJBGE.2016.10003075" target="_blank">https://doi.org/10.1504/IJBGE.2016.10003075</a>
dc.identifier.otherCONVID_27155911
dc.identifier.otherTUTKAID_74640
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/55085
dc.description.abstractThe audit committees, as a part of the internal corporate governance mechanisms, play an important role to enhance the financial reporting quality. The busyness of audit committee members of a firm in boards and committees of other firms can affect its independent functioning, ceteris paribus. The current study examines, first, the association between multiple directorships of audit committee members and quality of financial reporting in India, second, whether endogenously determined busyness limits of busyness of the audit committee members provide better insights than those exogenously mandated by regulators. The study finds that endogenously determined busyness limits of sub-samples and the full sample explain the association between multiple directorships of audit committee members and financial reporting quality in a better way than those stipulated by regulators. Further, a lower (higher) level of busyness of audit committee members enhances (deteriorates) financial reporting quality of firms.
dc.language.isoeng
dc.publisherInderscience Enterprises
dc.relation.ispartofseriesInternational Journal of Business Governance and Ethics
dc.subject.otherfinancial reporting quality
dc.subject.otherbusyness of directors
dc.subject.otherresource dependence theory
dc.subject.otherIndia
dc.subject.otheraccruals
dc.subject.otheraudit committee
dc.subject.otherreputational capital
dc.subject.otherextended interlocking
dc.subject.otherspline regression
dc.titleBusyness of audit committee directors and quality of financial information in India
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-201708113462
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineBasic or discovery scholarshipfi
dc.contributor.oppiaineTaloustiedefi
dc.contributor.oppiaineBasic or discovery scholarshipen
dc.contributor.oppiaineEconomicsen
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.date.updated2017-08-11T12:15:04Z
dc.type.coarjournal article
dc.description.reviewstatuspeerReviewed
dc.format.pagerange335-363
dc.relation.issn1477-9048
dc.relation.numberinseries4
dc.relation.volume11
dc.type.versionacceptedVersion
dc.rights.copyright© 2016 Inderscience Enterprises. This is a final draft version of an article whose final and definitive form has been published by Inderscience. Published in this repository with the kind permission of the publisher.
dc.rights.accesslevelopenAccessfi
dc.subject.ysotalous
dc.subject.ysoraportointi
dc.subject.ysoauditointi
dc.subject.ysolaatu
dc.subject.ysoagenttiteoria
jyx.subject.urihttp://www.yso.fi/onto/yso/p2555
jyx.subject.urihttp://www.yso.fi/onto/yso/p668
jyx.subject.urihttp://www.yso.fi/onto/yso/p7985
jyx.subject.urihttp://www.yso.fi/onto/yso/p5029
jyx.subject.urihttp://www.yso.fi/onto/yso/p23547
dc.relation.doi10.1504/IJBGE.2016.10003075


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