The Impact of Supervisory Board and Audit Committee Competence on Financial R...

This study examines whether supervisory board and audit committee competence are associated with financial reporting quality in the German two-tier governance system. Exploiting...本研究以德国双层治理体系（German two-tier governance system）为研究情境，检验监事会（supervisory board）与审计委员会（audit committee）的专业胜任能力是否与财务报告质量存在关联。本研究利用……