A new publication co-authored by Prof.Dr. Sellhorn and Dr. Katharina Weiß on Audit Committee Chairs' Objectives and Risk Perceptions has been published in the European Accounting Review.
In the complex world of financial reporting, Audit Committee Chairs (ACCs) play a pivotal role in ensuring the integrity of corporate governance. What are their personal objectives and incentives that guide them in their actions to maintain and improve audit quality? The recent European Accounting Review article “Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality” (Jürgen Ernstberger, Bernhard Pellens, André Schmidt, Thorsten Sellhorn & Katharina Weiß) shows how ACCs’ personal objectives and incentives help explain their audit-related preferences and actions.
A nice summary of the publication is to be found on the EAA blog.
The complete publication is to be found here.