The impact of audit committee expertise on external auditors' disclosures of key audit matters
Penny F. Zhang, Greg Shailer
| Year of publication: |
2022
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|---|---|
| Authors: | Zhang, Penny F. ; Shailer, Gregory E. |
| Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 26.2022, 2, p. 151-170
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| Subject: | audit committee expertise | audit committee report | extended audit report | key audit matters | Prüfungsausschuss des Aufsichtsrats | Audit committee | Wirtschaftsprüfung | Financial audit | Corporate Governance | Corporate governance | Jahresabschlussprüfung | Financial statement audit | Berichtswesen | Reporting |
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