Audit committees and financial reporting quality in Singapore
We examine three characteristics (independence, expertise, and overlapping membership) of audit committees and their impact on the financial reporting quality for Singapore-listed companies. The main finding is that financial reporting quality will be higher if audit committees have mixed expertise...
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Main Authors: | Yuanto KUSNADI, Kwong Sin LEONG, SUWARDY, Themin, Jiwei WANG |
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格式: | text |
語言: | English |
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Institutional Knowledge at Singapore Management University
2016
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在線閱讀: | https://ink.library.smu.edu.sg/soa_research/1497 https://ink.library.smu.edu.sg/context/soa_research/article/2496/viewcontent/AuditCommitteessFinancialReportingQualitySingapore.pdf |
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