SOX对会计专家的定义重要吗?审计委员会董事的会计专长与会计稳健性之间的关联

Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*

Contemporary Accounting Research · 2008
被引 579 · 同刊同年前 8%
人大 A-FT50ABS 4
会计审计公司治理会计稳健性