Abstract:This study examines the role audit committee chair expertise may play in fostering audit quality. The 2002 Sarbanes-Oxley Act (SOX) was enacted to strengthen corporate governance practices in the United States; a fundamental part of this act addressed the audit committee structure and composition. Existing literature suggests that audit committee expertise may improve audit quality. In this study I use a logistic model to compare audit committee chair expertise characteristics for first-time going concern opin… Show more
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