The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions : an experimental investigation
Year of publication: |
2024
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Authors: | Höfmann, Michelle ; Pott, Christiane ; Quick, Reiner |
Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 28.2024, 2, p. 408-431
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Subject: | auditor's report | bank director | going concern uncertainty | Wirtschaftsprüfung | Financial audit | Prüfungsausschuss des Aufsichtsrats | Audit committee | Corporate Governance | Corporate governance | Bank | Berichtswesen | Reporting | Experiment | Bestätigungsvermerk | Auditor's report |
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