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Audit committee characteristics and investment in internal auditing
Journal of Accounting and Public Policy, 2010Regulators 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 +2 more
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Audit Committee Characteristics and Audit Report Lag
International Journal of Auditing, 2014This study seeks to determine whether audit committee compositional features are associated with the timeliness of financial reporting by Australian firms. Timeliness of financial reporting by firms, of which the length of an audit is a fundamental component, adds information content and impacts firm value, making an examination of audit report lag ...
Sultana, Nigar +2 more
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The Association between Audit Committee Characteristics and Audit Fees
AUDITING: A Journal of Practice & Theory, 2003This 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 +3 more
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Audit committee characteristics and tax aggressiveness
Managerial Auditing Journal, 2019Purpose 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 +2 more
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Audit Committee Characteristics and Auditor Reporting
SSRN Electronic Journal, 1998We 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
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Auditor Selection and Audit Committee Characteristics
AUDITING: A Journal of Practice & Theory, 2000The 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
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Audit Committee Characteristics and Earnings Quality
2020This 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 +2 more
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The Effect of Audit Committee Characteristics and Non-Audit Fees on Audit Fees
SSRN Electronic Journal, 2001This 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 +3 more
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Board Characteristics, Audit Committee Characteristics and Abnormal Accruals
Pacific Accounting Review, 2004This paper examines the relation between governance (as measured by board and audit committee characteristics) and accounting quality (as measured by abnormal accruals) in a setting where there is no a priori reason to suspect systematic management of earnings.
Michael E. Bradbury +2 more
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Audit committee characteristics and Key Audit Matters (KAMs) disclosures
Journal of Corporate Accounting & Finance, 2022AbstractIn this study we have examined if audit committee characteristics in terms of audit committee members’ gender, audit committee members’ accounting and finance backgrounds, audit committee members’ industry expertise and audit committee members’ legal expertise affect the number and content characteristics of KAMs reported.
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