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Busyness of audit committee directors and quality of financial information in India
2016
International Journal of Business Governance and Ethics
The audit committees, as a part of the internal corporate governance mechanisms, play an important role to enhance the financial reporting quality. The busyness of audit committee members of a firm in boards and committees of other firms can affect its independent functioning, ceteris paribus. The current study examines, first, the association between multiple directorships of audit committee members and quality of financial reporting in India, second, whether endogenously determined busyness
doi:10.1504/ijbge.2016.10003075
fatcat:qgguik53vfdsflmxpmidbxeqxi