Results 271 to 280 of about 83,901 (313)
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Audit Committee Charter Scope: Determinants and Effects on Audit Committee Effort
International Journal of Auditing, 2016In general, it is either required or recommended that listed firms adopt, periodically update and publicly disclose a written charter for their audit committee. The ostensible purpose of audit committee charters is to inform the investing public about the role and responsibilities of the audit committee of a given firm and to provide authority ...
Böhm, Falko +2 more
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Audit Committee Connectedness and Audit Fees
SSRN Electronic Journal, 2020The study examines the effect of audit committees connectedness, measured using network centrality from social network theory, on audit fees. We also test the effect of the same on audit quality and audit timeliness. We find that network centrality measures of audit committees are positively and significantly associated with audit fees.
Md. Shariful Islam +3 more
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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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Audit committee effectiveness and the audit fee
European Accounting Review, 1996The UK is the only major country within the European Union the majority of whose listed companies have formed audit committees composed of non-executive directors to monitor financial reporting, the external auditors, and internal control strength. The adoption of audit committees in contrast to the approach in Europe has arisen despite the lack of ...
Paul Collier, Alan Gregory
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The effect of audit committee composition and structure on the performance of audit committees
Meditari Accountancy Research, 2008This article attempts to examine audit committee composition and structure affecting and leading to enhanced audit committee performance, with due regard for the principles of good governance and international best practices. The article recommends the ideal composition and structure of the audit committee to assist committees to meet their ...
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Auditing: A Journal of Practice & Theory, 2018
SUMMARY Policymakers have identified effective communications between the auditor and the audit committee (AC) as an indicator of a quality audit, but little is known about the factors auditors consider when deciding what to communicate about significant accounting issues.
Krista Fiolleau +2 more
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SUMMARY Policymakers have identified effective communications between the auditor and the audit committee (AC) as an indicator of a quality audit, but little is known about the factors auditors consider when deciding what to communicate about significant accounting issues.
Krista Fiolleau +2 more
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Who 'Audits' the Audit Committee? Stakeholder Responses to Ineffective Audit Committees
SSRN Electronic Journal, 2011Stephanie J. Rasmussen, Jaime J. Schmidt
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The impact of the characteristics of audit committee members on audit committee effectiveness
Global Business and Economics Review, 2021Madeleine La Grange +2 more
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