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Audit Committees & Financial Reporting Quality by Dina is a document available to read on EtoBox.

This study examines the impact of three audit committee characteristics - independence, expertise, and overlapping membership - on financial reporting quality among Singapore-listed companies. The study finds that financial reporting quality increases when audit committees have mixed expertise in accounting, finance, and/or supervision. However, incremental independence of audit committees does not enhance financial reporting quality, as committees already consist of a majority of independent directors. Ove

Author

Dina

Language

EN