Discussion of "impact of Audit Committee Social Capital on the Adoption of COSO 2013"
Published In
Advances in Accounting
Document Type
Citation
Publication Date
3-1-2024
Abstract
I organize my discussion of “Impact of Audit Committee Social Capital on the Adoption of COSO 2013” by Farah, Islam, Tadesse & McCumber (2023) around the following themes: the use of board interlocks vs. comprehensive board social connectiveness ties in prior literature, the use of other methodologies (i.e. survey, interviews) to augment findings and provide a source of issues where audit committee members confer with their social networks, and lastly how future studies can use a similar framework to examine the role that audit committee network ties have in disseminating information.
Rights
© 2023 Elsevier Ltd. All rights reserved.
Locate the Document
DOI
10.1016/j.adiac.2023.100724
Persistent Identifier
https://archives.pdx.edu/ds/psu/41777
Citation Details
Rupley, K. (2024). Discussion of “Impact of Audit Committee Social Capital on the Adoption of COSO 2013.” Advances in Accounting, 64, 100724.