Vlaminck, Nicolas; Sarens, Gerrit - In: Journal of Management and Governance 19 (2015) 1, pp. 145-166
, empirical studies that focus on the relationship between audit committee characteristics and financial statement quality … suggested in the literature, in the Corporate Governance Code and in the law affect financial statement quality. Data from 2008 … directorships and financial statement quality. It also finds evidence that audit committee independence is positively and …
