Accepted by Peter Pope. We appreciate the helpful comments made by two anonymous referees, Andrew Felo, Chris Jones, Peter Pope (associate editor), and the seminar participants at American University, George Mason University, and the 2006 Annual Meeting of the American Accounting Association. We thank Anya Zyuzina for help with data collection.
Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*
Article first published online: 15 JAN 2010
2008 Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 25, Issue 3, pages 827–858, Fall 2008
How to Cite
Krishnan, G. V. and Visvanathan, G. (2008), Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism. Contemporary Accounting Research, 25: 827–858. doi: 10.1506/car.25.3.7
- Issue published online: 15 JAN 2010
- Article first published online: 15 JAN 2010
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