The association between internal control quality and audit report lag in the French setting : the moderating effect of family directors
Year of publication: |
2023
|
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Authors: | Gontara, Hela ; Khelil, Imen ; Khlif, Hichem |
Published in: |
Journal of family business management : JFBM. - Bingley : Emerald, ISSN 2043-6246, ZDB-ID 2606925-8. - Vol. 13.2023, 2, p. 261-271
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Subject: | ARL | Family directors | France | ICQ | Frankreich | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Corporate Governance | Corporate governance | Familie | Family | Führungskräfte | Managers |
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