Hillebrandt, Svenja; Ratzinger‐Sakel, Nicole V.S. - In: International Journal of Auditing 25 (2021) 2, pp. 283-302
This paper empirically investigates the association between codetermination on the audit committee (AC) and audit quality. Using a sample of 655 firm-year observations related to German CDAX companies, our results indicate that the presence of employee representatives on the AC is negatively...