Weickgenannt, Andrea B.- How U.S. audit committees oversee internal control ...

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Received: 5 June 2020   Revised: 17 December 2020      Accepted: 10 January 2021
DOI: 10.1111/ijau.12218

ORIGINAL ARTICLE


How U.S. audit committees oversee internal control over
financial reporting
Andrea B. Weickgenannt1               |   Dana R. Hermanson2            |  Vineeta D. Sharma2
1
Department of Accountancy, Xavier
University, Cincinnati, OH, USA             On the basis of a survey of U.S. public company audit committee members, we
2
School of Accountancy, Kennesaw State         ...

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关键词：committees Committee Internal control Contro