The accountants and management ownership :an empirical test on financial reporting quality

摘要: The objective of the study is to investigate two human capital factors, such as basic skills and professional competencies, supported by behavioural expertise literatures, in context financial reporting quality. Thus, background audit committees from three aspects experts, as: accounting affiliated committees, with postgraduate qualification, committee managerial experience. Since among components are: skills, competencies complex function. findings both support extend those prior where leverage management ownership are significant related quality expected research findings. Most importantly, suggests that associated into improving thus, confirms important roles monitoring.