Overconfidence and audit fees: does the fiscal council influence this relationship?

Autor: Thiago Sena, Jorge Luiz De Santana Junior

Publikováno v: REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 14 No. 2 (2022): Jul./Dez.
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 2 (2022): Jul./Dez.
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte-ISSN 2176-9036; v. 14 n. 2 (2022): Jul./Dez.
Revista Ambiente Contábil
Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN

Purpose: This study aims to investigate the role of fiscal council as a mechanism capable of changing the manager's ability to influence audit fees. Methodology: 231 observations of publicly-held companies that traded their shares on [B]³ in 2017 we

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::13d046fb63d849d0238f353ee7190512
https://periodicos.ufrn.br/ambiente/article/view/29385