Implications of directors' education for audit fees : does the audit committee matter?
Year of publication: |
2023
|
---|---|
Authors: | Saggese, Sara ; Sarto, Fabrizia ; Romano, Rosaria ; Viganò, Riccardo |
Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 38.2023, 6, p. 901-926
|
Subject: | Audit committee | Audit fees | Board human capital | Causal steps approach | Path analysis | Single-mediator model | Prüfungsausschuss des Aufsichtsrats | Wirtschaftsprüfung | Financial audit | Corporate Governance | Corporate governance | Honorar | Fee (Remuneration) | Humankapital | Human capital | Vorstand | Executive board |
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