The impact of audit committee expertise on external auditors' disclosures of key audit matters

IF 2.1 4区管理学 Q2 BUSINESS, FINANCE

International Journal of Auditing Pub Date : 2021-12-27 DOI:10.1111/ijau.12256

Penny F. Zhang, Gregory Shailer

引用次数: 11

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审计委员会专业知识对外部审计师披露关键审计事项的影响

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Auditing BUSINESS, FINANCE-

CiteScore

3.70

自引率

15.00%

发文量

期刊介绍： In addition to communicating the results of original auditing research, the International Journal of Auditing also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments. While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that papers may have an analytical and statistical, behavioural, economic and financial (including agency), sociological, critical, or historical basis. The editors consider articles for publication which fit into one or more of the following subject categories: • Financial statement audits • Public sector/governmental auditing • Internal auditing • Audit education and methods of teaching auditing (including case studies) • Audit aspects of corporate governance, including audit committees • Audit quality • Audit fees and related issues • Environmental, social and sustainability audits • Audit related ethical issues • Audit regulation • Independence issues • Legal liability and other legal issues • Auditing history • New and emerging audit and assurance issues