Saeia, Mohammad JavadHesarzadeh, RezaMakarem, NaserAqelc, Saher2024-06-112024-06-112022-12-12Saeia, M J, Hesarzadeh, R, Makarem, N & Aqelc, S 2022, 'Audit Committee Financial Expertise, Audit Committee Independence, and Regulatory Oversight on External Auditors', Spanish Journal of Finance and Accounting. https://doi.org/10.1080/02102412.2022.21533070210-2412ORCID: /0000-0002-1429-9563/work/124675148https://hdl.handle.net/2164/23591Acknowledgement We deeply appreciate constructive insights from Flora MuiƱo (associate editor) and two anon-ymous reviewers.29526575engAudit committeeeexternal auditorregulatory oversightHF5601 AccountingHF5601Audit Committee Financial Expertise, Audit Committee Independence, and Regulatory Oversight on External AuditorsJournal article10.1080/02102412.2022.2153307