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Directors' Board Characteristics and Audit Quality: Evidence From Belgium
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作者 marjene gana Azhaar Lajmi 《Journal of Modern Accounting and Auditing》 2011年第7期668-679,共12页
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 compositi... 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 展开更多
关键词 corporate governance audit fees big four directors' board
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