Conflict of Interest Statement We confirm that this work is original and has not been published elsewhere, nor is it currently under consideration for publication elsewhere. We also confirm that there is no conflict of interest. References , , and 2003, ‘The Association Between Audit Committee Characteristics and Audit Fees’, Auditing: A Journal of Practice & Theory, 22(2): 17–32. , , and 2005, ‘The Financial Expertise of CFOs and Accounting Restatements’, Accounting Horizons, 19(3): 123–36.
