Overconfidence and audit fees: does the fiscal council influence this relationship?
Purpose: This study aims to investigate the role of fiscal council as a mechanism capable of changing the manager's ability to influence audit fees. Methodology: 231 observations of publicly-held companies that traded their shares on [B]³ in 2017 were analyzed. To investigate the relationshi...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2022-07-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/29385 |