The Relationship between Audit Committee Best Practice and Good Governance

Lourens J. Erasmus, Philna Coetzee, Adéle du Preez, Clara D. Msiza
2021 Journal of Accounting, Finance and Auditing Studies  
Purpose: This study investigated, from a practice-theory perspective, whether audit committee best practice influences sound governance, applying the proxy of the external audit outcome.
doi:10.32602/jafas.2021.024 fatcat:xtn7zrcgwrhpplim2erjpk3fuu