{"id":{"repo_id":"ku","oai_identifier":"oai:kuscholarworks.ku.edu:1808/10220"},"canonical_url":"https://search.dev.ndltd.org/etd/ku/oai:kuscholarworks.ku.edu:1808/10220","repository":{"repo_id":"ku","name":"University of Kansas","base_url":"https://kuscholarworks.ku.edu/server/oai/request"},"display":{"title":"THREE ESSAYS ON MONITORING OF FINANCIAL REPORTING BY CORPORATE DIRECTORS","abstract":"Recent high-profile financial scandals and increasing instances of restatements focus public attention on the role of audit committees, auditors and CFOs in maintaining the integrity and quality of corporate financial reporting. The U.S. Congress passed the Sarbanes-Oxley Act (SOX) in July 2002, and the New York Stock Exchange (NYSE) and the NASDAQ Stock Market, Inc. (Nasdaq) changed their listing requirements in 2004 to encourage more effective corporate governance in order to protect the integrity of the financial reporting system. The purpose of my dissertation is to examine monitoring of financial reporting by corporate directors. My dissertation, entitled \"Three Essay on Monitoring of Financial Reporting by Corporate Directors\" examines how boards strengthen corporate governance through the formation of audit committees, the choice of external auditors, and the hiring of new CFOs. Study one proposes and tests two models explaining what factors affect the existence of designated audit committees and the extent of audit committee financial expertise at IPOs. Study two investigates factors impacting IPO firms' choice of an industry expert audit. Study three examines whether restatement companies experiencing chief financial officer (CFO) turnover hire new CFOs with more financial expertise.","abstract_html":"Recent high-profile financial scandals and increasing instances of restatements focus public attention on the role of audit committees, auditors and CFOs in maintaining the integrity and quality of corporate financial reporting. The U.S. Congress passed the Sarbanes-Oxley Act (SOX) in July 2002, and the New York Stock Exchange (NYSE) and the NASDAQ Stock Market, Inc. (Nasdaq) changed their listing requirements in 2004 to encourage more effective corporate governance in order to protect the integrity of the financial reporting system. The purpose of my dissertation is to examine monitoring of financial reporting by corporate directors. My dissertation, entitled "Three Essay on Monitoring of Financial Reporting by Corporate Directors" examines how boards strengthen corporate governance through the formation of audit committees, the choice of external auditors, and the hiring of new CFOs. Study one proposes and tests two models explaining what factors affect the existence of designated audit committees and the extent of audit committee financial expertise at IPOs. Study two investigates factors impacting IPO firms' choice of an industry expert audit. Study three examines whether restatement companies experiencing chief financial officer (CFO) turnover hire new CFOs with more financial expertise.","abstract_has_math":false,"creators":["Xu, Yang"],"institution":"University of Kansas","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Ettredge, Michael"],"committee_chairs":[],"committee_members":[],"year":2012,"date_issued":"2012-08-31","date_published":"2012-08-31","updated_at":"2026-07-24T02:45:31Z","subjects":["Accounting","Audit committee","Corporate governance","Financial expertise","Industry specialist auditor"],"languages":["en"],"rights":["This item is protected by copyright and unless otherwise specified the copyright of this thesis/dissertation is held by the author."],"rights_urls":[],"identifier_entries":[{"key":"dc:identifier.other","label":"Dc Identifier Other","values":["http://dissertations.umi.com/ku:12349"],"render_values":[{"text":"http://dissertations.umi.com/ku:12349","href":"http://dissertations.umi.com/ku:12349","code":true}]}]},"links":{"outbound_url":"http://hdl.handle.net/1808/10220","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Ettredge, Michael"]},{"key":"dc:creator","label":"Author","values":["Xu, Yang"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2012-10-27T10:50:14Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2012-10-27T10:50:14Z"]},{"key":"dc:date.issued","label":"Date","values":["2012-08-31"]},{"key":"dc:publisher","label":"Institution","values":["University of Kansas"]},{"key":"dc:type","label":"Dc Type","values":["Dissertation"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Accounting","Audit committee","Corporate governance","Financial expertise","Industry specialist auditor"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["en"]},{"key":"dc:rights","label":"Dc Rights","values":["This item is protected by copyright and unless otherwise specified the copyright of this thesis/dissertation is held by the author."]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.other","label":"Dc Identifier Other","values":["http://dissertations.umi.com/ku:12349"]},{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/1808/10220"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["Recent high-profile financial scandals and increasing instances of restatements focus public attention on the role of audit committees, auditors and CFOs in maintaining the integrity and quality of corporate financial reporting. The U.S. Congress passed the Sarbanes-Oxley Act (SOX) in July 2002, and the New York Stock Exchange (NYSE) and the NASDAQ Stock Market, Inc. (Nasdaq) changed their listing requirements in 2004 to encourage more effective corporate governance in order to protect the integrity of the financial reporting system. The purpose of my dissertation is to examine monitoring of financial reporting by corporate directors. My dissertation, entitled \"Three Essay on Monitoring of Financial Reporting by Corporate Directors\" examines how boards strengthen corporate governance through the formation of audit committees, the choice of external auditors, and the hiring of new CFOs. Study one proposes and tests two models explaining what factors affect the existence of designated audit committees and the extent of audit committee financial expertise at IPOs. Study two investigates factors impacting IPO firms' choice of an industry expert audit. Study three examines whether restatement companies experiencing chief financial officer (CFO) turnover hire new CFOs with more financial expertise."]},{"key":"dc:title","label":"Title","values":["THREE ESSAYS ON MONITORING OF FINANCIAL REPORTING BY CORPORATE DIRECTORS"]}]}],"canonical_facts":{"dc:contributor.advisor":["Ettredge, Michael"],"dc:creator":["Xu, Yang"],"dc:date.accessioned":["2012-10-27T10:50:14Z"],"dc:date.available":["2012-10-27T10:50:14Z"],"dc:date.issued":["2012-08-31"],"dc:description.abstract":["Recent high-profile financial scandals and increasing instances of restatements focus public attention on the role of audit committees, auditors and CFOs in maintaining the integrity and quality of corporate financial reporting. The U.S. Congress passed the Sarbanes-Oxley Act (SOX) in July 2002, and the New York Stock Exchange (NYSE) and the NASDAQ Stock Market, Inc. (Nasdaq) changed their listing requirements in 2004 to encourage more effective corporate governance in order to protect the integrity of the financial reporting system. The purpose of my dissertation is to examine monitoring of financial reporting by corporate directors. My dissertation, entitled \"Three Essay on Monitoring of Financial Reporting by Corporate Directors\" examines how boards strengthen corporate governance through the formation of audit committees, the choice of external auditors, and the hiring of new CFOs. Study one proposes and tests two models explaining what factors affect the existence of designated audit committees and the extent of audit committee financial expertise at IPOs. Study two investigates factors impacting IPO firms' choice of an industry expert audit. Study three examines whether restatement companies experiencing chief financial officer (CFO) turnover hire new CFOs with more financial expertise."],"dc:identifier.other":["http://dissertations.umi.com/ku:12349"],"dc:identifier.uri":["http://hdl.handle.net/1808/10220"],"dc:language.iso":["en"],"dc:publisher":["University of Kansas"],"dc:rights":["This item is protected by copyright and unless otherwise specified the copyright of this thesis/dissertation is held by the author."],"dc:subject":["Accounting","Audit committee","Corporate governance","Financial expertise","Industry specialist auditor"],"dc:title":["THREE ESSAYS ON MONITORING OF FINANCIAL REPORTING BY CORPORATE DIRECTORS"],"dc:type":["Dissertation"]},"updated_at":"2026-07-24T02:45:31Z"}