Characteristics of the audit committee and auditor opinion shopping
<p>Purpose: Agency theory emphasizes the role of the audit committee in assuring shareholders and reducing agency problems. The audit committee is a corporate governance mechanism that, if effective, minimizes suspicious audit changes that signal the purchase of the auditor's opinion. The...
| Published in: | حسابداری و شفافیت مالی |
|---|---|
| Main Authors: | , , |
| Format: | Article |
| Language: | Persian |
| Published: |
Islamic Azad University, Safashahr Branch
2024-02-01
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| Subjects: | |
| Online Access: | https://sanad.iau.ir/journal/aft/Article/783892 |