Results 231 to 240 of about 22,847 (268)
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International Journal of Auditing, 2007
This article examines the impact of audit committee existence, the frequency of audit committee meetings and the auditor's attendance at meetings on aspects of the external audit. Using an experimental design, we find that the audit committee, the frequency of committee meetings and the auditor's attendance at meetings are significantly associated with
Stewart, Jenny, Munro, Lois
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This article examines the impact of audit committee existence, the frequency of audit committee meetings and the auditor's attendance at meetings on aspects of the external audit. Using an experimental design, we find that the audit committee, the frequency of committee meetings and the auditor's attendance at meetings are significantly associated with
Stewart, Jenny, Munro, Lois
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The Accounting Review, 2023
ABSTRACT We provide evidence on effort coordination and information sharing between audit committees and external auditors. We use four effort measures: the risk areas reported by both the auditor and committee, auditor-reported materiality, and committee meetings.
Gilad Livne +2 more
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ABSTRACT We provide evidence on effort coordination and information sharing between audit committees and external auditors. We use four effort measures: the risk areas reported by both the auditor and committee, auditor-reported materiality, and committee meetings.
Gilad Livne +2 more
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Australian Audit Committees — Do They Meet Best Practice Guidelines?
Australian Accounting Review, 2004The paper reports the results of a study of Australia's largest 250 companies' audit committees in two years (1998 and 2001). The audit committees were scrutinised on the bases of audit committee independence and the frequency of meetings. Australia's audit committees did not score highly on either criterion and most companies fell short of best ...
Psaros, Jim, Seamer, Michael
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Determinants of audit committee meeting frequency: evidence from Chinese listed companies
Managerial Auditing Journal, 2012Purpose – The purpose of this paper is to investigate the determinants of audit committee meeting frequency in Chinese listed companies.Design/methodology/approach – A multiple linear regression model, derived from the logarithmic model proposed by Raghunandan and Rama, is used to examine the determinants and an unbalanced panel data fixed effects ...
Feng Yin, Simon Gao, Wanli Li, Huaili Lv
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Determinants of Audit Committee Meeting Frequency: Evidence from a Voluntary Governance System
Accounting Horizons, 2009SYNOPSIS: Because authoritative statements on corporate governance (e.g., the Sarbanes-Oxley Act of 2002) are silent about how frequently audit committees should meet, corporate audit committees have considerable discretion in scheduling meetings. Although prior research shows the frequency of audit committee meetings is an important indicator of the ...
Sharma, V. D., Naiker, V., Lee, B.
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Determinants of board and audit committee meeting frequency
Managerial Auditing Journal, 2011PurposeThis purpose of this paper is to investigate the determinants of board and audit committee meeting frequency.Design/methodology/approachThe determinants studied are related to the ownership structure and to the board characteristics. The study is conducted in an agency setting featured by high ownership concentration and large insider ...
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International Journal of Disclosure and Governance, 2005
Responding to the corporate scandals that have recently dominated the front pages of US newspapers, the Sarbanes–Oxley Act, the Securities and Exchange Commission (SEC) and the major US securities markets have imposed a number of sweeping corporate governance changes on public companies (including non-US public companies — so-called ‘foreign private ...
Adam O Emmerich +2 more
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Responding to the corporate scandals that have recently dominated the front pages of US newspapers, the Sarbanes–Oxley Act, the Securities and Exchange Commission (SEC) and the major US securities markets have imposed a number of sweeping corporate governance changes on public companies (including non-US public companies — so-called ‘foreign private ...
Adam O Emmerich +2 more
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International Journal of Business and Technology Management, 2023
By concentrating on audit committee meetings and its impact on business performance, with particular emphasis on market share (MRS), a variable that has up until now gone unexamined in current research, this study offers a novel inquiry into the field of CG.
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By concentrating on audit committee meetings and its impact on business performance, with particular emphasis on market share (MRS), a variable that has up until now gone unexamined in current research, this study offers a novel inquiry into the field of CG.
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Corporate Governance: An International Review, 2007
This paper examines the factors that affect the activity of the audit committees in Spain. The data used in the analyses are collected from the Spanish stock market in 2003. The results show the existence of a non‐linear relationship between the managerial stock ownership and the activity of the audit committee. We have also verified the existence of a
Carlos Fernández Méndez +1 more
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This paper examines the factors that affect the activity of the audit committees in Spain. The data used in the analyses are collected from the Spanish stock market in 2003. The results show the existence of a non‐linear relationship between the managerial stock ownership and the activity of the audit committee. We have also verified the existence of a
Carlos Fernández Méndez +1 more
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Audit committees: Can they meet the new challenges?
Journal of Corporate Accounting & Finance, 1989Douglas J. McEachern, Marcos F. Massoud
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