- Title: Mr
- Position: PhD Student - Department of Accounting and Corporate Governance
- Principal supervisor: Dr Medhat Endrawes
- Associate supervisor: Dr Meiting Lu
- Date of submission: 01/01/2000
- Thesis title: Audit Committee Characteristics and Financial Reporting Comparability
- Abstract: Financial reporting comparability, as one of the key qualitative characteristics in the accounting conceptual framework, enhances the usefulness and faithfulness of accounting information. While prior studies mainly focus on the role of accounting standards in the production of comparability, the role of economic agents and institutional incentives are largely overlooked. To fill this gap, this study argues that a firm’s audit committee monitors the process of financial reporting, thereby affecting the production of comparability. Accordingly, it examines the association between audit committee efficiency and comparability in U.S. companies. The results enhance our understanding of the interaction between audit committee, accounting standards and financial reporting outcomes.