期刊文献+

Directors' Board Characteristics and Audit Quality: Evidence From Belgium

Directors' Board Characteristics and Audit Quality: Evidence From Belgium
下载PDF
导出
出处 《Journal of Modern Accounting and Auditing》 2011年第7期668-679,共12页 现代会计与审计(英文版)
关键词 审计质量 董事会 比利时 特征 证据 上市公司 独立和 替代品 corporate governance audit fees big four directors' board
  • 相关文献

参考文献47

  • 1Abbott, L. J., Parker, S., Peters, G. F., & Raghunandan, K. (2003). The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice and Theory, 22, 17-32.
  • 2Adams, R. B. (2003). What do boards do? Evidence from committee meeting and director compensation. Working Paper, Federal Reserve, Bank of New York.
  • 3Adjaoud, F., Mamoghli, C., & Siala. F. (2008). Auditor reputation and internal corporate governance mechanisms: Complementary or substitutable? Review of Business Resarch, 8(1).
  • 4AI-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting, Incorporating Advances in International Accounting, 24, 217-226.
  • 5Ashbaugh, H., & Warfield, T., (2003). Governance mechanism: Evidence from the German market. Journal of International Accounting Research, 2, 1-21.
  • 6Baliga, B. R., Moyer, R. C., & Reo, R. S. (1996). CEO duality and firm performance: What's the fuss? Strategic Management Journal, 17, 41-53.
  • 7Beasley, M. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review, 71,443-465.
  • 8Beasley, M., & Petroni, K. (2001). Board independence and audit firm type. Auditing: A Journal of Practice and Theory, 20, 97-114,.
  • 9Bertin, E. (2000). L'Auditeur legal et la continuite de l'exploitation en Europe: De l'approche theorique a l'analyse compare. Communication aux XVemes Journees Nationales de l 'I.A.E., Bayonne.
  • 10Bhagat, S., & Black, B. (2002). The non-correlation between board independence and long term firm performance. Journal of Corporation Law, 27, 231-273.

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部