Does board independence substitute for external audit quality? : evidence from an exogenous regulatory shock
Year of publication: |
February 2018
|
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Authors: | Pornsit Jiraporn ; Pandej Chintrakarn ; Tong, Shenghui ; Sirimon Treepongkaruna |
Published in: |
Australian journal of management. - Los Angeles, Calif. [u.a.] : Sage, ISSN 0312-8962, ZDB-ID 609380-2. - Vol. 43.2018, 1, p. 27-41
|
Subject: | Auditor | board independence | corporate governance | exogenous shock | independent directors | natural experiment | Sarbanes-Oxley | Corporate Governance | Corporate governance | Board of Directors | Board of directors | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Schock | Shock | Vorstand | Executive board | Dienstleistungsqualität | Service quality |
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