审计委员会召集人内部兼任与内部控制质量：专业溢出抑或关系约束？
殷皓洲 刘杰 谭瑾 徐光伟
Audit Committee Chairmen’s Concurrent Memberships and Internal Control Quality: Expertise Spillover or Guanxi-related Agency Problems
Haozhou Yin Jie Liu Jin Tan Guangwei Xu
会计学季刊
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2024, (2): 80
-109
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DOI: 10.30243/QJA.202412_2(2).0004
