Optimizing Financial Auditing through Effective Audit Committees: A Comprehensive Literature Review

The proliferation of financial scandals worldwide has sparked a revolution in the way audit quality is conceived and assessed, highlighting the shortcomings of traditional approaches to the preparation and production of financial statements. Faced with this situation, the business and legal communities reacted by introducing new legislation on financial security. The new legislation shifts the focus of audit quality assessment towards an in-depth analysis of the audit process. Collective action