The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees
Year of publication: |
2010
|
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Authors: | Dhaliwal, Dan S. ; Naiker, Vic ; Navissi, Farshid |
Published in: |
Contemporary accounting research : a journal of the Canadian Academic Accounting Association. - Toronto : CAAA, ISSN 0823-9150, ZDB-ID 18215-1. - Vol. 27.2010, 3, p. 787-827
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Subject: | Prüfungsausschuss des Aufsichtsrats | Audit committee | Rechnungsabgrenzung | Accruals and deferrals | Jahresabschluss | Financial statement | Prinzipal-Agent-Theorie | Agency theory | USA | United States |
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