Iyer, Venkataraman M.; Bamber, E. Michael; Griffin, Jeremy - In: Managerial Auditing Journal 28 (2012) 1, pp. 65-78
Purpose – The purpose of this paper is to examine the characteristics and qualifications of audit committee financial experts. Specifically, the paper examines if the majority of the financial experts possess accounting or general management experience. Design/methodology/approach – The...