Using financial restatements as the contextual setting, we examine whether the accounting expertise of board committees affects the consequences of financial reporting quality. We analyze both shor...

中文翻译：

---

董事会委员会的会计专业知识对财务重述的短期和长期后果的影响

使用财务重述作为背景设置，我们检查董事会委员会的会计专业知识是否会影响财务报告质量的后果。我们分析了两个短...