@article{paperid:1092550, author = {Saei, Mohammad Javad and Hesarzadeh, Reza and Naser Makarem and Saher Aqel}, title = {Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors}, journal = {Revista Espanola de Financiacion y Contabilidad}, year = {2022}, volume = {52}, number = {4}, month = {December}, issn = {0210-2412}, pages = {593--621}, numpages = {28}, keywords = {Audit committee; External auditor; Requlatory oversight}, }