The effect of audit committee industry expertise on monitoring the financial reporting process
Jeffrey R. Cohen; Udi Hoitash; Ganesh Krishnamoorthy; Arnold M. Wright
| Year of publication: |
2014
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|---|---|
| Authors: | Cohen, Jeffrey R. ; Hoitash, Udi ; Krishnamoorthy, Ganesh ; Wright, Arnold |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 89.2014, 1, p. 243-273
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| Subject: | corporate governance | industry expertise | financial expertise | audit committees | restatements | discretionary accruals | audit fees | nonaudit fees | Prüfungsausschuss des Aufsichtsrats | Audit committee | Corporate Governance | Corporate governance | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Honorar | Fee (Remuneration) | Jahresabschluss | Financial statement | Rückstellung | Accrual | Prinzipal-Agent-Theorie | Agency theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010256761