It is not only what you know, it is also who you know : CEO network connections and financial reporting quality
Year of publication: |
May 2018
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Authors: | Bhandari, Avishek ; Mammadov, Babak ; Shelton, Austin ; Thevenot, Maya |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 37.2018, 2, p. 27-50
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Subject: | social connections | financial reporting quality | discretionary accruals | restatements | internal controls | audit fees | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Jahresabschluss | Financial statement | Führungskräfte | Managers | Internes Kontrollsystem | Internal control | Honorar | Fee (Remuneration) | Berichtswesen | Reporting | Soziales Netzwerk | Social network |
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