Voluntary audit committees, network centrality and accrual estimation errors
Year of publication: |
2017
|
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Authors: | Fredriksson, Antti ; Kankaanpää, Jari |
Published in: |
Nordic journal of business : NJB. - Aalto : [Verlag nicht ermittelbar], ISSN 2342-9011, ZDB-ID 2826192-6. - Vol. 66.2017, 4, p. 207-234
|
Subject: | corporate governance | accrual quality | voluntary audit committee | auditor | monitoring | network centrality | social embeddedness | Prüfungsausschuss des Aufsichtsrats | Audit committee | Corporate Governance | Corporate governance | Wirtschaftsprüfung | Financial audit | Rückstellung | Accrual | Soziales Netzwerk | Social network | Rechnungsabgrenzung | Accruals and deferrals | Unternehmensnetzwerk | Business network |
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