The Effect of Risk Governance in the Insurance Sector During the Financial Crisis -  Empirical Evidence from an International Sample

Magee, Shane; Schilling, Cornelia; Sheedy, Elizabeth

doi:10.2139/ssrn.2482168

Cited by 2 publications

(2 citation statements)

References 9 publications

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“…The characteristics of women who tend to be careful will reduce the possibility of aggressive financial reporting [2]. This test's results support previous research, which found that female accounting experts improve audit [3] and reporting quality [4].…”

Section: Discussionsupporting

confidence: 79%

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Does Female Audit Committees Improve Audit Quality?

Rustiarini,

Widnyana,

Budanti

2023

Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia

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The study's purpose is to analyze audit committee characteristics, education level, accounting expertise, and gender on audit quality. The study also analyzes the role of gender as a moderator to improve audit quality. A study was conducted on manufacturing companies listed on the BEI and used purposive sampling as a sampling method. The data analysis technique uses moderated regression analysis. The results show that the educational level cannot improve audit quality. Meanwhile, accounting expertise significantly reduces the value of discretional accruals, which means improving audit quality. The presence of female members also improves audit quality. The results of the interaction test revealed that gender variable does not strengthen the education level and audit quality relationship. Contrarily, other interaction tests show that a female member significantly strengthens accounting expertise and audit quality relationships.

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Section: Discussionsupporting

confidence: 79%

“…However, several studies regarding the relationship between educational background and audit committee expertise provide inconsistent empirical evidence. The previous results concluded that a committee or board that has financial expertise will increase audit quality [3] and financial reports [2], [4], [5].…”

Section: Introductionmentioning

confidence: 99%

Does Female Audit Committees Improve Audit Quality?

Rustiarini,

Widnyana,

Budanti

2023

Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia

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The effect of risk management committee characteristics on a company’s performance in an emerging country

Alduneibat¹

2023

JGR

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This paper aimed at providing evidence regarding risk management committee (RMC) characteristics’ effect on a company’s performance in an emerging country, specifically Jordan. This is done using a sample of 190 non-financial companies (NFCs) that were listed on the Amman Stock Exchange (ASE) between 2018 and 2021. This study used descriptive statistics, regression, and correlation models to perform the data analysis and test hypotheses. Precisely, this study examines the association between business performance presented by return on assets (ROA) and the following RMC traits: size, competence, independence, non-executive, and frequency of meetings, controlled by firm size, and leverage (Shatnawi et al., 2020; Jia & Bradbury, 2021). Data required to test hypotheses are available on the website of the Securities Depository Center (SDC). The findings of this study show that all the above traits are positively associated with ROA except for the frequency of meetings which has a negative but not significant relationship. Furthermore, the regression findings indicated a negative relationship between leverage and performance. No evidence of any association between RMC and the company size. To the best of the author’s knowledge, this study is one of the first studies that present and sheds more light on the concept of RMC in Jordan. This study provides important policy implications and recommendations for regulators authorities, boards, and policymakers in Jordan regarding these attributes to design a risk governance structure of the NFCs.

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The Effect of Risk Governance in the Insurance Sector During the Financial Crisis - Empirical Evidence from an International Sample

Cited by 2 publications

References 9 publications

Does Female Audit Committees Improve Audit Quality?

Does Female Audit Committees Improve Audit Quality?

The effect of risk management committee characteristics on a company’s performance in an emerging country

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