Can independent directors improve internal control quality in China?
Year of publication: |
May-July 2017
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Authors: | Hu, Guoqiang ; Yuan, Rongli ; Xiao, Jason Zezhong |
Published in: |
The European journal of finance. - Abingdon, Oxon : Routledge, Taylor & Francis Group, ISSN 1351-847X, ZDB-ID 1282412-4. - Vol. 23.2017, 7/9, p. 626-647
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Subject: | corporate governance | independent directors | internal control quality | auditors' reports on internal control | financial restatement | Internes Kontrollsystem | Internal control | Corporate Governance | Corporate governance | China | Wirtschaftsprüfung | Financial audit | Qualitätsmanagement | Quality management | Unternehmenspublizität | Corporate disclosure | Vorstand | Executive board |
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