Optimal versus suboptimal choices of accounting expertise on audit committees and earnings quality
Year of publication: |
2013
|
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Authors: | Bryan, Daniel ; Liu, M. H. Carol ; Tiras, Samuel L. ; Zhuang, Zili |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 18.2013, 4, p. 1123-1158
|
Subject: | Accounting expertise | Audit committee | Earnings quality | Self-selection | Prüfungsausschuss des Aufsichtsrats | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Wirtschaftsprüfung | Financial audit |
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