id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-3688	Leng, Huiyi	The Effect of the Independence, Expertise and Activity of the Audit Committee On the Quality of the Financial Reporting Process	2022	4	.pdf	application/pdf	3789	238	44	UK Abstract: This paper critically assesses the importance and impact of 3 main characteristics of audit committee independence, expertise and activity on the overall effectiveness of audit committees and the quality of the financial reporting process, based on corporate governance and regulatory debates and relevant research evidence, combined with statistics and analysis of data relating to these characteristics of audit committees of significant international companies. Using Sultana’s research in 2015 on the lag of audit reports and the independence of audit committee as an example, it was discovered that if a company has an independent director on the audit committee, the delay of audit report held by other audit committees of the company will be reduced by nearly 4 days, implying that there is a significant negative correlation between the independence of audit committee and the lag of audit report.	cache/fbem-3688.pdf	txt/fbem-3688.txt