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Factors influencing audit committee independence
While the consequences of audit committee independence may be widely known in accounting literature, its antecedents are not yet clearly understood, especially in the African context. This has led to poorly implemented audit committee practices in both private and public sectors of developing economies, more so in public corporations where bureaucraticopenaire +1 more source
Audit committee independence and financial expertise and earnings management: evidence from China
International Journal of Business Governance and Ethics, 2022Alexandros Garefalakis +2 more
exaly
Factors of audit committee independence: An empirical study from an emerging economy
Cogent Business and Management, 2021Collins G Ntim +2 more
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Audit Committee Characteristics and the Safeguarding of Auditor Independence
SSRN Electronic Journal, 2011Ling Lei Lisic +2 more
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Audit committee quality, auditor independence, and internal control weaknesses
Journal of Accounting and Public Policy, 2007Jian Zhou
exaly
A Conceptualisation of Government Department Audit Committee Independence
This research provides insight into the conceptualisation of independence in Government Department Audit Committees. Audit Committees are an important part of the governance arrangements in Government Departments as they provide independent advice to the Accounting Officer and oversee the work of the Internal Audit function.openaire +1 more source
Audit Committee Independence and Disclosure: choice for financially distressed firms
Corporate Governance: an International Review, 2003Joseph Carcello, Terry L Neal
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