IDEAS home Printed from
   My bibliography  Save this article

Earnings conservatism and audit committee financial expertise


  • Nigar Sultana
  • J-L. W. Mitchell Van der Zahn
  • Steven Cahan


type="main" xml:id="acfi12042-abs-0001"> Using an Australian sample of 494 firm-year observations, this study finds that accounting financial expertise is the primary type of expertise that influences earnings conservatism, rather than nonaccounting financial expertise. The association between accounting financial expertise and conservatism holds only when the accounting financial expert(s) on audit committees is (are) independent. Overall, results suggest that audit committee accounting financial expertise is important in recognising the asymmetrical timeliness of losses. Findings provide a better understanding of the dynamics between audit committee financial expertise and earnings conservatism and demonstrate the importance of accounting financial expertise in improving financial reporting quality.

Suggested Citation

  • Nigar Sultana & J-L. W. Mitchell Van der Zahn & Steven Cahan, 2015. "Earnings conservatism and audit committee financial expertise," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 55(1), pages 279-310, March.
  • Handle: RePEc:bla:acctfi:v:55:y:2015:i:1:p:279-310

    Download full text from publisher

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. repec:bla:ausact:v:27:y:2017:i:4:p:457-479 is not listed on IDEAS
    2. repec:eee:jbrese:v:84:y:2018:i:c:p:253-270 is not listed on IDEAS
    3. repec:eee:pacfin:v:50:y:2018:i:c:p:144-162 is not listed on IDEAS
    4. Jennifer Gippel & Tom Smith & Yushu Zhu, 2015. "Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 143-168, June.

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:acctfi:v:55:y:2015:i:1:p:279-310. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Wiley Content Delivery). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.