Audit committee voluntary disclosure describing external auditor oversight : does it reflect higher audit quality?
Year of publication: |
2022
|
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Authors: | O'Shaughnessy, Denise ; Sahyoun, Najib ; Tervo, Wayne |
Published in: |
The journal of corporate accounting & finance. - Chichester [u.a.] : Wiley InterScience, ISSN 1097-0053, ZDB-ID 2054493-5. - Vol. 33.2022, 4, p. 22-38
|
Subject: | audit committee report | audit quality | external auditor oversight | voluntary disclosure | Wirtschaftsprüfung | Financial audit | Prüfungsausschuss des Aufsichtsrats | Audit committee | Dienstleistungsqualität | Service quality | Unternehmenspublizität | Corporate disclosure | Jahresabschlussprüfung | Financial statement audit | Berichtswesen | Reporting |
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