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The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees


  • Accepted by Michel Magnan. We thank participants at the 2007 Harvard Business School Information, Markets and Organizations Conference, 2006 American Accounting Association Annual Meeting and seminar participants at the University of Auckland, Monash University, Queensland University of Technology and LaTrobe University. We are also indebted to Michel Magnan (the editor) and two anonymous referees for their insightful suggestions. We also thank Jerry Bowman, Steven Cahan, David Emanuel, Robert Dalton, Peter Day, Nicole Jenkins, and Kevin Stevenson for their feedback.