Namakavarani, Omid Mehri; Daryaei, Abbas Ali; Askarany, … - In: Journal of risk and financial management : JRFM 14 (2021) 6, pp. 1-18
This study explores the relationship between audit committee characteristics and accounting information quality by … committee characteristics are used: independence of audit committee and financial knowledge. Furthermore, three proxies are used … evaluating indicators. The firms are positioned into high- to low-level political connections, and two proxies for audit …