The Triangular Relationship Between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality

Using the reforms to audit committees mandated by the Sarbanes-Oxley Act of 2002 and the difference-in-difference approach, we examine the impact of changes in audit committee attributes (financial expertise, size, and independence) on firms’ audit inputs and financial reporting quality. Firms direc...

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Bibliographic Details
Main Authors: KIM, Jae Bum, SEGAL, Benjamin, SEGAL, Dan, ZANG, Yoonseok
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2013
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Online Access:https://ink.library.smu.edu.sg/soa_research/1017
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Institution: Singapore Management University
Language: English