A Study on Audit Committees' Oversight of Internal Control over Financial Reporting

Abstract   Objective As audit committees are expected to assess the design and implementation of internal controls, the challenge of supervising financial reporting controls has become more prominent. This article examines how audit committee members oversee internal controls for financial reporting...

Full description

Saved in:
Bibliographic Details
Main Authors: Ali Ebrahimi Kordlar, Atena Khazen, Ali Mahmoudi
Format: Article
Language:fas
Published: University of Tehran 2023-12-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_95655_4fd7e53ea24cb23085b155bcab569745.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!