审计委文档教材员会质量跟内部控制的实证分析 解析。.pdfVIP

THE ACCOUNTING REVIEW Vol. 80, No. 2 2005 pp. 649–675 Audit Committee Quality and Internal Control: An Empirical Analysis Jayanthi Krishnan Temple University ABSTRACT: I examine the association between audit committee quality and the quality of corporate internal control. While information on the quality of internal control is not generally available, companies changing auditors are required to disclose any internal control problems that were pointed out b