Do overlapping audit and compensation committee memberships contribute to better financial reporting quality? : empirical evidence for the German two-tier system
Patrick Velte
| Year of publication: |
2017
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|---|---|
| Authors: | Velte, Patrick |
| Published in: |
International journal of economics and accounting : IJEA. - Genève [u.a.] : Inderscience Enterprises, ISSN 2041-868X, ZDB-ID 2586867-6. - Vol. 8.2017, 3/4, p. 196-214
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| Subject: | corporate governance | audit committee | compensation committee | financial reporting quality | overlapping membership | restatements | accruals | Corporate Governance | Corporate governance | Prüfungsausschuss des Aufsichtsrats | Audit committee | Deutschland | Germany | Wirtschaftsprüfung | Financial audit | Jahresabschluss | Financial statement | Bilanzpolitik | Accounting policy | Berichtswesen | Reporting |