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Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence*
Contemporary Accounting Research, 2007A company officer is an "alumnus" if he previously worked for an audit firm. Iyer et al. (1997) find alumni have ties with their former audit firms and alumni are more inclined to provide economic benefits to former firms if they have stronger ties. If the alumnus is a senior corporate officer, the alumnus may benefit her former firm by recommending ...
Lennox, CS, Park, CW
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The Audit Committee and Internal Audit
Managerial Auditing Journal, 1993Audit committees have been established with varying success in recent years. Although they should have a broad mandate to deal with a range of corporate issues, the committees often concentrate primarily on external audit reviews. This tendency can be addressed through the development of a close relationship between the audit committee and internal ...
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2001
The article presents research which determined factors influencing audit committees' selection of corporate directors from among outside candidates. The author compared 262 directors appointed to audit committees of public companies between 1995 and 1998 to a control group of the same number of directors selected for other committees.
Vafeas, Nikos, Vafeas, Nikos
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The article presents research which determined factors influencing audit committees' selection of corporate directors from among outside candidates. The author compared 262 directors appointed to audit committees of public companies between 1995 and 1998 to a control group of the same number of directors selected for other committees.
Vafeas, Nikos, Vafeas, Nikos
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Audit committee diligence around initial audit engagement
Advances in Accounting, 2016Abstract Studies focusing on governance mechanisms argue that auditor monitoring is one of several governance mechanisms that exist in the firm, and these mechanisms supplement each other. Extending this argument, I examine whether firms support auditor monitoring with audit committee monitoring when auditor oversight is deemed to be weak.
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2015
The need for a financial regulation pushes companies to shed light on audit committees. Agency theory underestimates perceptions and internal actors’ behaviors. An investigation performed in the mutualist banking sector leads to build an analysis tool of this committees.
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The need for a financial regulation pushes companies to shed light on audit committees. Agency theory underestimates perceptions and internal actors’ behaviors. An investigation performed in the mutualist banking sector leads to build an analysis tool of this committees.
openaire +1 more source