search query: @indexterm COMPANY REPORTS / total: 363
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| Author: | Carcello, J. V. Neal, T. L. |
| Title: | Audit committee composition and auditor reporting |
| Journal: | Accounting Review
2000 : OCT, VOL. 75:4, p. 453-467 |
| Index terms: | Auditing Directors Company reports |
| Language: | eng |
| Abstract: | This study examines the relation between the composition of financially distressed firms' audit committees and the likelihood of receiving going-concern reports. The authors find that the greater the percentage of affiliated directors on the audit committee, the lower the percentage of affiliated directors on the audit committee, the lower the probability the auditor will issue a going-concern report. |
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