Mahenthiran, Sakthiharan; Palavecinos, Berta Silva; … - In: International Journal of Financial Studies : open … 8 (2020) 4/78, pp. 1-21
. Thus, Chile provides an interesting context to study the complementary roles of audit and board governance affecting … misstatements. Using a sample of 104 Chilean listed firms over seven years, our study finds that the board links and audit partner … expertise. The findings raise questions about the advisability of mandating audit partner rotation to strengthen auditor …