Kieback, Sascha; Thomsen, Martin; Watrin, Christoph - In: International Journal of Auditing 26 (2022) 4, pp. 446-466
of new audit committee directors with financial and industry expertise in Germany. Using hand‐collected German data on … appointment of financial experts with industry expertise but no reaction around the appointment of financial experts without … industry expertise. Consistent with the expectation that some industries demand a higher need for specialised directors, we …