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...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2023-12-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_95655_4fd7e53ea24cb23085b155bcab569745.pdf |
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