Impact of Audit Committee Effectiveness, Internal Audit and Enterprise Risk Management on Financial Reporting Lag: A Threshold Analysis and Quantile Regression Approach
This study investigates whether enterprise risk management (ERM) functions as a mediating mechanism through which audit committee effectiveness (ACE) and internal audit (reflected by its arrangement and expenses) influence financial reporting lag (FRL). This study also tests (a) the nonlinearity of...
Guardado en:
| Autores principales: | , , , |
|---|---|
| Formato: | Artigo |
| Lenguaje: | Inglês |
| Publicado: |
SAGE Publishing
2025-12-01
|
| Colección: | SAGE Open |
| Acceso en línea: | https://doi.org/10.1177/21582440251399723 |
| Etiquetas: |
Sin Etiquetas, Sea el primero en etiquetar este registro!
|