Results 231 to 240 of about 6,765 (264)

The existence and independence of audit committees in France

Accounting and Business Research, 2004
Abstract This paper uses an agency theory framework to investigate the determinants of audit committees in France. Empirical tests address a cross-sectional sample of 285 listed companies for the fiscal year 1997, which is two years after the first Vienot report recommending the creation of audit committees among listed companies. Multivariate analyses
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Audit committee quality, auditor independence, and internal control weaknesses

Journal of Accounting and Public Policy, 2006
In this paper we investigate the relation between audit committee quality, auditor independence, and the disclosure of internal control weaknesses after the enactment of the Sarbanes-Oxley Act. We begin with a sample of firms with internal control weaknesses and, based on industry, size, and performance, match these firms to a sample of control firms ...
Yan Zhang, Jian Zhou, Nan Zhou
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The Influence of Independent and Effective Audit Committees on Earnings Quality

SSRN Electronic Journal, 2004
The Blue Ribbon Committee (BRC) on Improving the Effectiveness of Corporate Audit Committees (1999) argued that audit committees would enhance the financial reporting process, when comprised of members that are independent, financially literate, commit sufficient time to the committee and meet regularly.
Daniel M. Bryan, Carol Liu, Samuel L. Tiras   +2 more
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Are Independent Audit Committee Members Objective? Experimental Evidence

The Accounting Review, 2009
ABSTRACT: We use experimental markets to examine stock-based compensation's impact on the objectivity of participants serving as audit committee members.We compare audit committee member reporting objectivity under three regimes: no stock-based compensation, stock-based compensation linked to current shareholders, and stock-based compensation linked to
Matthew J. Magilke, Brian W. Mayhew, Joel E. Pike   +2 more
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Independence in Corporate Governance: the Audit Committee Role

Business Ethics: A European Review, 1999
The Code of Best Practice produced by the Cadbury Committee on the Financial Aspects of Corporate Governance (Cadbury Committee 1992) may be viewed as an ethical code in that it prescribes standards of board behaviour. The Code’s specific recommendations with regard to audit committees appear to offer a practical mechanism for the promotion of ethical ...
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Auditor Independence, Audit Committee Quality and Internal Control Weaknesses [PDF]

Annals of the University of Petrosani - Economics, 2008
In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses. We begin with a sample of firms with internal control weaknesses and, based on industry, size, and performance, match these firms to a sample of control firms without internal control weaknesses.
Sorinel Domnisoru, Sorin-Sandu Vinatoru
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Independent audit committee characteristics and real earnings management

Managerial Auditing Journal, 2014
Purpose – The purpose of this study is to investigate the effectiveness of independent audit committees in constraining real earnings management. This study examines the relationships between audit committee characteristics and real activities manipulation.
Jerry Sun, George Lan, Guoping Liu
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The Effects of Audit Committees on Bankers’ Perceptions of Auditor Independence

Corporate Governance: An International Review, 1994
Using 20 bankers as subjects, this exploratory study examined the effects of audit committees on bankers’ perceptions of auditor independence. Results reject the null hypothesis which suggest that bankers place more reliance on financial statements in considering loan applications given information on the presence of audit committees than given ...
Judy Tsui, Nava Subramaniam, Simon J. Hoy   +2 more
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Audit Committee Power and Financial Reporting Outcomes: Evidence from Lead Independent Directors on the Audit Committee

Auditing: A Journal of Practice & Theory
SUMMARY Despite SOX enhancing the requirements of audit committee (AC) members, AC members are perceived to be inactively involved or lacking timely information about accounting issues. However, when lead independent directors (LIDs) serve on ACs, they bring the ability to ensure timely sharing of and improved awareness of accounting ...
Bo Gao, Thomas Omer, Marjorie Shelley
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The Influence of Independent Commissioners and Audit Committee on Tax Avoidance

Journal of Social Science and Humanities
This study was conducted in order to empirically test the influence of independent commissioners and audit committee on tax avoidance. The population in this study in all LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The research sample was obtained by the Purposive Sampling method of 23 companies or as many as 69 companies ...
Rosida Ibrahim, Nika Esti Rahayu, Asri Primasiwi   +2 more
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