How external auditor quality moderates the relation between internal audit committee effectiveness and accounting conservatism
Year of publication: |
2021
|
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Authors: | Ur Rehman, Saif ; Khan, Faisal ; Hemdan, Dalia Ali Mostafa ; Khan, Hashim |
Published in: |
American journal of finance and accounting. - Genève : Inderscience Enterprises, ISSN 1752-7775, ZDB-ID 2454263-5. - Vol. 6.2021, 3/4, p. 252-265
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Subject: | accounting conservatism | signalling theory | lagged effect | Nasdaq Dubai listed firms | Wirtschaftsprüfung | Financial audit | Interne Revision | Internal audit | Prüfungsausschuss des Aufsichtsrats | Audit committee | Signalling | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Corporate Governance | Corporate governance | Konservatismus | Conservatism |
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