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Keywords: Causal steps approach
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2023) 38 (6): 901–926.
Published: 06 June 2023
... Licensed re-use rights only Audit fees Board human capital Audit committee Single-mediator model Causal steps approach Path analysis Scholars suggest that the board human capital originating from a high educational level is particularly relevant for financial reporting quality (Hitt...
