How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness (open access)

How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness

This practitioner summary article summarizes "The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness,'' which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness.
Date: November 2014
Creator: Abernathy, John L.; Beyer, Brooke; Masli, Adi & Stefaniak, Chad M.
System: The UNT Digital Library
Questioning the Validity of Race as a Social Construct: Examining Race and Ethnicity in the ‘Rainbow Nation’ (open access)

Questioning the Validity of Race as a Social Construct: Examining Race and Ethnicity in the ‘Rainbow Nation’

This article uses South Africa as a the research context to examine whether within each race group ethnic differences exist on national identity and social capital measures.
Date: January 2015
Creator: Heere, Bob; Walker, Matthew; Gibson, Heather; Thapa, Brijesh; Geldenhuys, Sue & Coetzee, Willie
System: The UNT Digital Library