是时候重新审视审计委员会的活动了：审计调整的证据

IF 2.8 3区经济学 Q2 BUSINESS

Emerging Markets Finance and Trade Pub Date : 2024-01-17 DOI:10.1080/1540496x.2024.2302002

Sohee Park, Meeok Cho, Bum-Joon Kim

引用次数: 0

摘要

本研究探讨了审计委员会活动对审计调整的影响。利用韩国独特的审计调整数据--即管理层编制的审计前盈利与审计委员会编制的审计后盈利之间的差异--研究了审计委员会活动对审计调整的影响。

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Time to Revisit Audit Committee Activity: Evidence from Audit Adjustments

This study examines the impact of audit committee activity on audit adjustments. Using unique Korean data on audit adjustments—the earnings discrepancy between pre-audit earnings prepared by manage...

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来源期刊

Emerging Markets Finance and Trade Multiple-

CiteScore

7.80

自引率

10.00%

发文量

182

期刊介绍： Emerging Markets Finance and Trade publishes research papers on financial and economic aspects of emerging economies. The journal features contributions that are policy oriented and interdisciplinary, employing sound econometric methods, using macro, micro, financial, institutional, and political economy data. Geographical coverage includes emerging market economies of Europe, the Balkans, the Middle East, Asia, Africa, and Latin America. Additionally, the journal will publish thematic issues and occasional special issues featuring selected research papers from major conferences worldwide.