The effects of accounting expertise of board committees on the short- and long-term consequences of financial restatements
Year of publication: |
2022
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Authors: | Das, Somnath ; Gong, James Jianxin ; Li, Siyi |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 37.2022, 3, p. 603-632
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Subject: | accounting expertise | audit committee | compensation committee | corporate governance | financial expertise | financial restatement | Corporate Governance | Corporate governance | Prüfungsausschuss des Aufsichtsrats | Audit committee | Jahresabschluss | Financial statement | Rechnungswesen | Accounting | Wirtschaftsprüfung | Financial audit | Vorstand | Executive board | Unternehmenspublizität | Corporate disclosure | Internes Kontrollsystem | Internal control |
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