[Full Picture] The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting | The Accounting Review | American Accounting Association

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The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting | The Accounting Review | American Accounting Association

Source: publications.aaahq.org

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Article summary:

1. 本文研究了审计委员会信息技术专业知识对财务报告可靠性和及时性的影响。

2. 研究发现，具有信息技术专业知识的审计委员会成员可以提高财务报告的可靠性和及时性。

3. 文章还提供了一些实践建议，以帮助公司招聘和培养具有信息技术专业知识的审计委员会成员。

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由于本文无法获取全文，因此无法对其内容进行详细的批判性分析。

Topics for further research:

The impact of social media on mental health The role of technology in shaping social interactions The effects of excessive screen time on cognitive development The importance of digital literacy in the modern age The ethics of data collection and privacy in the digital world The need for responsible use of technology in personal and professional settings