The effect of Audit Committee Industry Expertise on monitoring the financial reporting process.
业务
审计
内部审计
财务
作者
Jeffrey R. Cohen,Udi Hoitash,Ganesh Krishnamoorthy,Arnold Wright
出处
期刊:Accounting review: A quarterly journal of the American Accounting Association日期:2014-01-01卷期号:89 (1): 243-273被引量:158
标识
DOI:10.2308/accr-50585
摘要
ABSTRACT: Calls from practice suggest that audit committee members with industry expertise can improve audit committee effectiveness. Nevertheless, regulators and the extant literature have focused...