Audit committee, board characteristics and quality of financial reporting: An empirical research on Chinese securities market

Board independence and the board's expertise characteristics are key factors influencing the quality of financial reporting. Companies, having a higher percentage of independent directors, having independent financial directors, or having an audit committee on board are more likely to generate...

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Veröffentlicht in:	Frontiers of business research in China 2007-07, Vol.1 (3), p.385-400
Hauptverfasser:	Wu, Qinghua, Wang, Pingxin, Yin, Junming
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit committees Corporate governance Financial reporting
Online-Zugang:	Volltext
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