Should audit committee directors serve on multiple audit committees? : evidence from cost of equity capital
Year of publication: |
2020
|
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Authors: | Sharma, Divesh S. ; Sharma, Vineeta D. ; Tanyi, Paul N. ; Cheng, Xiaoyan |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 39.2020, 2, p. 185-205
|
Subject: | audit committee | busy | cost of capital | governance | multiple director | other board | Prüfungsausschuss des Aufsichtsrats | Audit committee | Kapitalkosten | Cost of capital | Corporate Governance | Corporate governance | Vorstand | Executive board | Prinzipal-Agent-Theorie | Agency theory |
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