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The Influence of Audit Committee Expertise on Firms' Internal Controls: Evidence from Mergers and Acquisitions
Accounting Horizons ( IF 2.2 ) Pub Date : 2020-04-01 , DOI: 10.2308/horizons-19-076
Mikhail Sterin 1
Affiliation  

This study examines how audit committee expertise influences firms' key internal control scoping decisions. Using a unique M&A setting where the internal control audit is voluntary, I study whether...

中文翻译:

审计委员会专业知识对公司内部控制的影响:来自并购的证据

本研究探讨了审计委员会的专业知识如何影响公司关键的内部控制范围决定。我使用一种独特的并购设置,其中内部控制审计是自愿的,我研究是否...
更新日期:2020-04-01
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