Do director networks matter for financial reporting quality? : evidence from audit committee connectedness and restatements
Thomas C. Omer, Marjorie K. Shelley, Frances M. Tice
| Year of publication: |
2020
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| Authors: | Omer, Thomas C. ; Shelley, Marjorie K. ; Tice, Frances M. |
| Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Catonsville, MD : INFORMS, ISSN 0025-1909, ZDB-ID 206345-1. - Vol. 66.2020, 8, p. 3361-3388
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| Subject: | social networks | boards of directors | audit committee | corporate governance | financial reporting quality | restatements | Prüfungsausschuss des Aufsichtsrats | Audit committee | Corporate Governance | Corporate governance | Soziales Netzwerk | Social network | Jahresabschluss | Financial statement | Vorstand | Executive board | Berichtswesen | Reporting | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Jahresabschlussprüfung | Financial statement audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1287/mnsc.2019.3331 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012289138