Certification of audit committee effectiveness : evidence from a one-time regulatory event in China
Hsihui Chang, Xin Chen, C.S. Agnes Cheng, Nan Zhou
| Year of publication: |
2021
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|---|---|
| Authors: | Chang, Hsihui ; Chen, Xin ; Cheng, C. S. Agnes ; Zhou, Nan |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 20.2021, 2, p. 1-23
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| Subject: | audit committee effectiveness | certification | earnings management | audit opinions | delayed filings | Prüfungsausschuss des Aufsichtsrats | Audit committee | China | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Corporate Governance | Corporate governance |