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Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness

Within the framework of corporate governance, audit committees play a vital and undeniable role in overseeing financial reporting and auditing. Despite extensive research on the financial expertise of audit committee members, the pivotal role of the committee chair—leader and coordinator of activiti...

Celý popis

Uloženo v:
Hlavní autoři: Mohammad Amin Harizavi, Seyed Ali Vaez, Amir Hossein Montazer Hojat, Mohammad Hossein Ghalambor
Médium: Artigo
Jazyk:Persa
Vydáno: University of Isfahan 2025-05-01
Edice:Pizhūhish/hā-yi ḥisābdārī-i mālī
Témata:
audit committee chair
accounting financial expertise
earnings management
material misstatements
abnormal audit fees
On-line přístup:https://far.ui.ac.ir/article_29925_64913e16d79f475f54b011e92ea3d8c9.pdf
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