A conceptual framework for the mediating effect of audit quality on the relationship between audit committee attributes and financial reporting quality
Prior studies have documented that the complementary functions of audit committees (ACs) with respect to audit quality (AQ) is complex and goes beyond a direct relationship. This paper aims to propose a framework consistent with the complementary hypothesis to show the mediating effect of AQ on the...
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| Format: | Article |
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De La Salle University
2019
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