Compernolle, Tiphaine - In: Accounting, Auditing & Accountability Journal 31 (2018) 3, pp. 900-924
Purpose: The purpose of this paper is to understand how external auditors communicate with audit committees (ACs). Design/methodology/approach: A total of 53 interviews were conducted with participants in the ACs of 22 French companies listed in the CAC 40 index, including external and internal...
