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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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Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2022
Acknowledgement We deeply appreciate constructive insights from Flora Muiño (associate editor) and two anon-ymous reviewers.
Mohammad Javad Saei, Reza Hesarzadeh, Naser Makarem, Saher Aqel   +3 more
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Audit Committee Independence and Auditor-Manager Disputes

SSRN Electronic Journal, 2020
This paper analyzes the role of audit committee independence in resolving disagreements between management and the auditor regarding financial reporting. The common intuition suggests that the audit committee must be independent from management to be able to support the auditor against the manager's manipulation attempts.
Kronenberger, Sandra Katarina, Kronenberger, Sebastian, Ye, Minlei   +2 more
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Audit committee diligence: do independent directors matter?

Accounting Research Journal, 2023
Purpose This paper aims to examine the relationship between audit committee (AC) independence and AC meeting frequency in an emerging country where the presence of majority independent directors (IDs) on AC is a voluntary requirement. Design/methodology/approach This study uses the agency theory framework to examine the relationship between AC ...
Pallab Kumar Biswas, Swapan Kumar Bala, Priyoti Mandal   +2 more
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Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence*

Contemporary Accounting Research, 2007
A company officer is an "alumnus" if he previously worked for an audit firm. Iyer et al. (1997) find alumni have ties with their former audit firms and alumni are more inclined to provide economic benefits to former firms if they have stronger ties. If the alumnus is a senior corporate officer, the alumnus may benefit her former firm by recommending ...
Lennox, CS, Park, CW
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Independent audit committee members’ board tenure and audit fees

Accounting & Finance, 2010
An independent audit committee is an audit committee on which all members are independent directors. This study examines whether independent audit committee members’ board tenure affects audit fees. On the basis of the prior literature, we formulate an unsigned hypothesis.
Anthony Chan, Guoping Liu, Jerry Y. Sun
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Are fully independent audit committees really necessary?

Journal of Accounting and Public Policy, 2009
Abstract Accounting scandals and concerns about the quality of financial statements have led to many calls for improved audit committee effectiveness. Prior research indicates that audit committee independence is positively related to effective oversight of the financial reporting process.
Scott N. Bronson, Joseph V. Carcello, Carl W. Hollingsworth, Terry L. Neal   +3 more
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On the demand for independent and active audit committees

Journal of Corporate Finance, 2000
Abstract We extend the literature on director independence and the role of the board by focusing on the importance of audit committees in the contracting process. We find that the demand for independent and active audit committees is positively related to the demand for accounting certification.
Daniel N. Deli, Stuart L. Gillan
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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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Audit Committee Attributes and Corporate Tax Avoidance: The Moderating Role of Audit Committee Independence

International Journal of Advanced Research in Economics and Finance, 2023
This research investigates the effect of audit committee (AC) attributes on tax avoidance of the selected fuel & power sector companies listed on DSE of Bangladesh. The study employs a panel data set of 17 fuel & power sector companies for 5 years, i.e., 2015-16 to 2019-2020, and analyses the sample data by applying panel data regression model.
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