Contemporary Accounting Research Vol. 26 No. 4 (Winter 2009) pp. 1143â74 Â© CAAA doi:10.1506/car.26.4.6 Contemporary Accounting Research A distinct yet related debate has focused on the importance of accounting knowledge, acquired through either education or practical experience, for senior decision-makers in particular. This debate has been fuelled by a series of wellpublicized ï¬nancial reporting scandals involving corporate executives, and the ensuing Sarbanes-Oxley Act of 2002 (SOX) regulation (e.g., Securities and Exchange Commission [SEC] 2002, 2003). Early related research studied the link between general ï¬nancial expertise and decision-making quality for audit committee members (e.g., Abbott, Parker, and Peters 2004; Carcello, Hermanson, Neal, and Riley 2002). One important issue that emerged from this line of work is whether accounting-speciï¬c expertise has a distinct effect on senior ï¬nancial decision-makers beyond general ï¬nancial expertise. DeFond, Hann, and Hu (2005) contribute to this debate by showing that the market perceives ï¬nancial expertise differently depending on whether it is accounting-speciï¬c.1 Along these lines, a relevant and interesting issue that has not been addressed by prior work pertains to the separate roles of practical accounting experience and accounting education as determinants of accounting expertise. More speciï¬cally, other things equal, it is a priori unclear whether
Contemporary Accounting Research – Wiley
Published: Dec 1, 2009
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