审计委员会主席的目标和风险认知：对审计质量的影响

IF 2.5 3区管理学 Q2 BUSINESS, FINANCE

European Accounting Review Pub Date : 2024-02-12 DOI:10.1080/09638180.2024.2306870

Jürgen Ernstberger, Bernhard Pellens, André Schmidt, Thorsten Sellhorn, Katharina Weiß

引用次数: 0

摘要

审计委员会主席（ACC）是财务报告价值链中的关键环节。之前的文献分析了 ACC 如何促进有效的公司治理，而我们则研究了 ACC 如何...

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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Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality

Audit committee chairs (ACCs) are key links in the financial reporting value chain. Whereas prior literature analyzes how ACCs contribute to effective corporate governance, we investigate how ACCs’...

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来源期刊

European Accounting Review BUSINESS, FINANCE-

CiteScore

7.00

自引率

6.10%

发文量

期刊介绍： Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.