Directors' Board Characteristics and Audit Quality: Evidence From Belgium
Directors' Board Characteristics and Audit Quality: Evidence From Belgium
摘要
This study investigates the relationship between board characteristics and external audit quality on a sample of 97 Belgian listed companies during the period 2003-2007. Board characteristics proxies are the composition of the board, its independence, its structure in terms of duality or independence and its diligence. Our results are consistent with board independence and size being complements with external audit, rather than substitutes
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