The role of audit committee characteristics in improving the risk disclosure of companies examining the moderating role of audit quality
Abstract This paper examines the association between audit committee characteristics (ACC) and risk disclosure (RD) of firms, focusing on the moderating effect of audit quality (AQ). The importance of RD to investors and stakeholders is that such a practice offers a better evaluation of the overall...
| Main Authors: | , , |
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| 格式: | 文件 |
| 语言: | English |
| 出版: |
SpringerOpen
2024-12-01
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| 丛编: | Future Business Journal |
| 主题: | |
| 在线阅读: | https://doi.org/10.1186/s43093-024-00417-2 |