Results 161 to 170 of about 45,293 (197)

The impact of audit committee characteristics on the implementation of internal audit recommendations

Journal of International Accounting, Auditing and Taxation, 2015
Abstract Regulators and others highlight the importance of the interaction between the audit committee and internal audit. One of the roles of the audit committee is to review and monitor management's response to internal audit findings and recommendations.
Nedal Sawan
exaly   +2 more sources

Examining the Impact of Audit Committee Characteristics on Audit Fees [PDF]

Asia-Pacific Management Accounting Journal
This study examines the effects of various audit committee characteristics, including meeting frequency, size, gender diversity, school ties, and independence, on audit fees in Malaysia.
Mohd Khairuddin, Khairul Ayuni, Anderes, Gui, Hasnan, Suhaily, S Jainal, Shariffah Hazirah, Ismail, Rina Fadhilah, Suhaimi, Muhammad Zharif   +5 more
core   +3 more sources

Audit Committee Characteristics and Restatements

AUDITING: A Journal of Practice & Theory, 2004
This study addresses the impact of certain audit committee characteristics identified by the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC) on the likelihood of financial restatement. We examine 88 restatements of annual results (without allegations of fraud) in the period 1991–1999, together with a matched ...
Lawrence J. Abbott, Susan Parker, Gary F. Peters   +2 more
openaire   +1 more source

Audit committee characteristics and investment in internal auditing

Journal of Accounting and Public Policy, 2010
Regulators and others recently highlighted the increasingly important role of internal auditing in supporting and interacting with the audit committee to ensure the integrity and quality of financial reporting. Likewise, one of the roles of the audit committee is to oversee the quality of monitoring mechanisms implemented by the firm, which includes ...
Barua, Abhijit, Rama, Dasaratha V., Sharma, Vineeta   +2 more
openaire   +2 more sources

The Association between Audit Committee Characteristics and Audit Fees

AUDITING: A Journal of Practice & Theory, 2003
This study examines the association between audit committee characteristics and audit fees, using data gathered under the recent SEC fee disclosure rules. We hypothesize that audit fees will be positively associated with audit committee independence, financial expertise, and meeting frequency.
Lawrence J. Abbott, Susan Parker, Gary F. Peters, K. Raghunandan   +3 more
openaire   +1 more source

Audit committee characteristics and tax aggressiveness

Managerial Auditing Journal, 2019
Purpose This study aims to analyze the relationship between a company’s use of aggressive tax planning and several audit committee members’ characteristics, namely, independence, expertise, diligence and gender diversity. Design/methodology/approach This paper is an empirical research using archival data from 289 Canadian listed companies for the ...
Manon Deslandes, Anne Fortin, Suzanne Landry   +2 more
openaire   +1 more source

Audit Committee Characteristics and Auditor Reporting

SSRN Electronic Journal, 1998
We examine the relationship between the independence of the audit committee (from management) and auditor reporting behavior. More specifically, we consider the relationship between the percentage of audit committee members who are either insiders or ?grey?
Joseph V. Carcello, Terry L. Neal
openaire   +1 more source

Auditor Selection and Audit Committee Characteristics

AUDITING: A Journal of Practice & Theory, 2000
The role of the audit committee in corporate governance is the subject of increasing public and regulatory interest. We focus on one frequently noted function of the audit committee: auditor selection. We argue that independent and active audit committee members demand a high level of audit quality because of concerns about monetary or reputational ...
Lawrence J. Abbott, Susan Parker
openaire   +1 more source

Audit Committee Characteristics and Earnings Quality

2020
This chapter investigates the relationship between the audit committee and earnings quality of listed companies in Bahrain Bourse and to examine whether those companies comply with the obligatory code of corporate governance. The sample of this study includes 40 companies listed in Bahrain Bourse for the period 2013-2017.
Fatima Albedal, Allam Mohammed Hamdan, Qasim Zureigat   +2 more
openaire   +1 more source

The Effect of Audit Committee Characteristics and Non-Audit Fees on Audit Fees

SSRN Electronic Journal, 2001
This study examines the association between audit committee characteristics and audit fees, using data gathered under the recent SEC fee disclosure rules. We hypothesize that audit fees will be higher in the presence of an active and independent audit committee. Our base our hypothesis upon two premises.
Lawrence J. Abbott, Susan Parker, Gary F. Peters, Kannan Raghunandan   +3 more
openaire   +1 more source