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Keywords: Hayes-based approach
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Journal Articles
The mediating role of risk management in the relationship between audit committee effectiveness and firm sustainability performance
Available to Purchase
Journal:
Corporate Governance
Corporate Governance (2025) 25 (3): 534–566.
Published: 14 August 2024
... effectiveness Firm sustainability performance SDGs Hayes-based approach Urgent calls from the International Federation of Accountants (IFAC) on 24 May 2023 were related to the expansion of the audit committee’s critical role to expand their existing reporting oversight responsibilities...
