The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting

The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting

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The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting

We examine whether information technology expertise on audit committees impacts the reliability and timeliness of financial reporting. We find a reduction in the likelihood of material restatements and information technology-related material weaknesses (which account for 55 percent of all reported material weaknesses), and more timely earnings announcements at firms with audit committee…

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