Implications of directors' education for audit fees : does the audit committee matter?
Sara Saggese and Fabrizia Sarto, Rosaria Romano and Riccardo Viganò
| Year of publication: |
2023
|
|---|---|
| Authors: | Saggese, Sara ; Sarto, Fabrizia ; Romano, Rosaria ; Viganò, Riccardo |
| Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 38.2023, 6, p. 901-926
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| Subject: | Audit committee | Audit fees | Board human capital | Causal steps approach | Path analysis | Single-mediator model | Wirtschaftsprüfung | Financial audit | Prüfungsausschuss des Aufsichtsrats | Honorar | Fee (Remuneration) | Vorstand | Executive board | Corporate Governance | Corporate governance | Humankapital | Human capital | Gebühr | Charges | Qualifikation | Occupational qualification | Jahresabschlussprüfung | Financial statement audit |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MAJ-05-2022-3544 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014333393