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What is Audit Committee Chair Impact on Auditing about?

This study examines the impact of audit committee (AC) chair characteristics on auditor choice, audit fees, and audit quality using Australian data. It finds that AC chairs with longer tenure, multiple memberships, and professional qualifications are more likely to select Big 4 auditors, pay higher fees, and exhibit lower discretionary accruals, indicating higher audit quality. Conversely, chairs who are executive directors tend to select non-Big 4 auditors and show higher discretionary accruals, suggesting

Author

widdiya Permatasari

Language

EN