摘要 : This article studies whether audit committee members and chairpersons exhibit individual-specific "styles" that affect corporate financial reporting practices. I track 2,941 audit committee members and 683 chairpersons across firm... 展开
作者 | Qu~ Charlotte Tianshu |
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作者单位 | |
期刊名称 | 《Journal of accounting, auditing & finance》 |
页码/总页数 | 530-557 / 28 |
语种 | 英语 |
关键词 | audit committee individual board member style financial reporting upper echelon theory earnings management |
DOI | 10.1177/0148558X17752804 |
馆藏号 | F-175 |