Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity
Journal article
Authors | Alhababsah, Salem and Yekini, Liafisu Sina |
---|---|
Abstract | The extant literature and corporate governance regulations suffer from a tight focus on audit committee (AC) financial expertise as a mean of improving the AC’s oversight |
Keywords | audit quality; industry experts; audit committee |
Year | 2021 |
Journal | Journal of International Accounting, Auditing and Taxation |
Journal citation | 42, pp. 1-17 |
Publisher | Elsevier |
ISSN | 1061-9518 |
Digital Object Identifier (DOI) | https://doi.org/10.1016/j.intaccaudtax.2021.100377 |
Web address (URL) | https://www.sciencedirect.com/science/article/abs/pii/S1061951821000021?via%3Dihub |
hdl:10545/625587 | |
Output status | Published |
Publication dates | 20 Jan 2021 |
Publication process dates | |
Deposited | 05 Feb 2021, 12:10 |
Accepted | 06 Jan 2021 |
Contributors | Coventry University and University of Derby |
File | File Access Level Restricted |
File | License File Access Level Open |
https://repository.derby.ac.uk/item/92684/audit-committee-and-audit-quality-an-empirical-analysis-considering-industry-expertise-legal-expertise-and-gender-diversity
Download files
65
total views37
total downloads2
views this month1
downloads this month