Results 271 to 280 of about 31,257 (308)
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On the constitution of audit committee effectiveness
Accounting, Organizations and Society, 2006Abstract Pressures to perform and be effective are significantly influential within contemporary society, including within the realm of corporate boards of directors and audit committees. This paper adopts a social constructivist approach to better understand the process by which meanings regarding audit committee effectiveness are internally ...
Yves Gendron, Jean Bédard
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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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Local Government Audit Committees: A Behaviour Framework for Effective Audit Committee Performance
Australian Accounting Review, 2018AbstractStakeholders will always be more receptive to the creation of structured and credible systems that pull participants towards good governance outcomes which serve to remove temptation rather than systems that attempt to push or otherwise coerce people into a state of compliance.
Keith Thomas, Aquinas J. Purcell
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The Monitoring Effectiveness of Co‐opted Audit Committees
Contemporary Accounting Research, 2013ABSTRACTWe investigate the relation between audit committee co‐option and financial reporting quality, where audit committee co‐option is measured as the proportion of audit committee members who joined the board after the appointment of the current Chief Executive Officer (CEO).
Cory A. Cassell +3 more
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Building an effective audit committee
Journal of Corporate Accounting & Finance, 2006Times have changed. The audit committees of publicly traded firms are now under the gun. Regulators now expect—and shareholders now demand—committees that provide sharp and effective oversight. But how do you build that kind of committee? The author suggests some practical guidelines. © 2006 Wiley Periodicals, Inc.
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Effective audit committee, audit quality and earnings management
Journal of Accounting in Emerging Economies, 2016Purpose– A steady stream of literature has examined relationships between audit committee effectiveness, audit quality and financial reporting quality. The purpose of this paper is to connect these various streams of research to provide an empirical evidence from an Arabic emergent country namely Tunisia. This study examines the role of audit committee
Inaam ZGARNI +2 more
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CEO duality, audit committee effectiveness and audit risks
Managerial Auditing Journal, 2007PurposeThe purpose of this study is to examine the relationship between a firm's internal corporate governance characteristics and audit fees, and whether the external auditor perceives higher inherent risk when CEO duality is present. Additionally, it aims to examine whether having more independent directors on audit committee moderates the auditor's ...
Bliss, Mark. +2 more
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The association between audit committee effectiveness and audit risk
Accounting & Finance, 2013AbstractAudit committees (ACs) are expected to play a key role in improving financial statement integrity and as a consequence reduce audit risk. Companies reporting conformity with regulations can have an AC that appears effective but is not actually effective in substance. We surveyed audit partners and managers to identify their indicators of actual
Christine Contessotto, Robyn Moroney
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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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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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