The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence and Management Incentives

Jeffrey R. Cohen, Lisa Milici Gaynor, G. Krishnamoorthy, A. Wright
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引用次数: 81

Abstract

SUMMARY:  Despite the importance of audit committee independence in ensuring the integrity of the financial reporting process, recent research suggests that even when audit committees meet regulato...
首席执行官对审计委员会独立性和管理层激励的影响对审计师判断的影响
摘要:尽管审计委员会的独立性在确保财务报告过程的完整性方面很重要,但最近的研究表明,即使审计委员会符合法规……
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