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Auditor and audit committee independence in India [PDF]

, 2010
This article reviews the regulations and governance reforms carried out in India with respect to auditor and audit committee independence. In doing so it critically compares them with the regulations existing in the US. This is followed by a discussion of the existing research on the effectiveness of audit committees and audit independence in corporate
Jayati Sarkar, Subrata Sarkar
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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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Economic Determinants of Audit Committee Independence

Accounting Review, 2002
This paper provides empirical evidence that audit committee independence is associated with economic factors. I find that audit committee independence increases with board size and board independence and decreases with the firm's growth opportunities and for firms that report consecutive losses. In contrast, no relation is found between audit committee
April Klein, Klein April
exaly   +2 more sources

The effects of audit committee activity and independence on corporate fraud

Managerial Finance, 2000
Examines whether two key audit committee characteristics combined, activity and independence, reduce likely fraud or aggressive financial statement actions. Utilizes evidence on potential of Blue Ribbon Committee (1999) recommendations regarding composition of audit committees, and further involves a sample of 156 firms — 78 subject to SEC Accounting ...
L.J. Abbott, Y. Park, S. Parker
exaly   +2 more sources

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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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
openaire   +1 more source

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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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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