The triangular relationship between audit committee characteristics, audit input 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 the corporate commitment to audit assurance and on the likelihood...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2012
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1739 https://ink.library.smu.edu.sg/context/soa_research/article/2766/viewcontent/The_Triangular_Relationship_Between_Audit_Committee_Characteristi.pdf |
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| Institution: | Singapore Management University |
| Language: | English |