Audit Committees and Financial Reporting Quality in Singapore
We examine three characteristics (independence, expertise, and overlapping membership) of audit committees and their impact on the financial reporting quality for Singapore-listed companies. The main finding is that financial reporting quality will be higher if audit committees have mixed expertise...
Authors: | ; ; ; |
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Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer
2016
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In: |
Journal of business ethics
Year: 2016, Volume: 139, Issue: 1, Pages: 197-214 |
Further subjects: | B
Corporate governance
B Overlapping membership B Audit Committee B Independence B G34 B M41 B financial reporting quality B Expertise |
Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |