César Zarza Herranz, Felix Lopez-Iturriaga, Nuria Reguera-Alvarado
This paper aims to study how audit committee member expertise is related to certain features of the committee and to the audit process.
Based on information from 2,477 directors from 296 firms in eight European countries between 2005 and 2014, this study measures average audit committee expertise using a continuous variable, which combines education-based and experience-based expertise. Different measures of the audit process are then regressed against this and other cont…
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