Value relevance of board attributes : the mediating role of key audit matter
Year of publication: |
2023
|
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Authors: | Romlah Jaffar ; Abu, Nor Asyiqin ; Mohamat Sabri Hassan ; Rahmat, Mohd-Mohid |
Published in: |
International Journal of Financial Studies : open access journal. - Basel : MDPI, ISSN 2227-7072, ZDB-ID 2704235-2. - Vol. 11.2023, 1, Art.-No. 41, p. 1-21
|
Subject: | key audit matters | extended auditor’s report | board attributes | value relevance | mediation analysis | Wirtschaftsprüfung | Financial audit | Corporate Governance | Corporate governance | Vorstand | Executive board |
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