Browse by Subject "audit committee"
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Audit committee's propensity to challenge significant accounting estimates: the joint effects of audit report content and investor type (2012-05-22)Drawing on two perspectives of accountability theory, this dissertation experimentally examines the joint effect of audit report content and investor type (i.e., primary shareholders of the firm) on audit committee members’ ...
(2012-06-27)Taiwan introduced the institution of independent directors in early 2000s in order to deal with the ill-designed internal governance system in its Company Act. Although such an institution has long been advocated as a good ...