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The digital transformation of external audit and its impact on corporate governance

Technological Forecasting and Social Change, 2020
The literature demonstrates the growing interest of digitalization in organizations. The purpose of this paper is to study the influence of digitalization on audit’s business and to understand how it can improve the role of audit as a governance ...
Riadh Manita, Hikkerova Ľubica
exaly   +2 more sources

Audit committee structure, institutional quality, and bank stability: evidence from ASEAN countries

Finance Research Letters, 2021
We analyze the impact of audit committee effectiveness on bank stability. By focusing on audit committee structure, the study reveals that smaller audit committees with more independent members can enhance bank stability.
Quang Khai Nguyen
semanticscholar   +1 more source