Directors＇ Board Characteristics and Audit Quality： Evidence From Belgium
Directors＇ Board Characteristics and Audit Quality： Evidence From Belgium作者机构：Universite de Carthage Tunisia Universite de Tunis Tunisia
出 版 物：《Journal of Modern Accounting and Auditing》 (现代会计与审计（英文版）)
年 卷 期：2011年第7卷第7期
页 面：668-679页
学科分类：120201[管理学-会计学] 120202[管理学-企业管理（含：财务管理、市场营销、人力资源管理）] 12[管理学] 1202[管理学-工商管理]
主 题：corporate governance audit fees big four directors' board
摘 要：This study investigates the relationship between board characteristics and external audit quality on a sample of 97 Belgian listed companies during the period 2003-2007. Board characteristics proxies are the composition of the board, its independence, its structure in terms of duality or independence and its diligence. Our results are consistent with board independence and size being complements with external audit, rather than substitutes
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