Zarza Herranz, César; Lopez-Iturriaga, Felix; … - In: Managerial Auditing Journal 35 (2020) 9, pp. 1313-1341
Purpose: This paper aims to study how audit committee member expertise is related to certain features of the committee and to the audit process. Design/methodology/approach: Based on information from 2,477 directors from 296 firms in eight European countries between 2005 and 2014, this study...