Results 211 to 220 of about 14,814 (266)

Audit Committee Charter Scope: Determinants and Effects on Audit Committee Effort

International Journal of Auditing, 2016
In general, it is either required or recommended that listed firms adopt, periodically update and publicly disclose a written charter for their audit committee. The ostensible purpose of audit committee charters is to inform the investing public about the role and responsibilities of the audit committee of a given firm and to provide authority ...
Böhm, Falko, Bollen, Laury, Hassink, Harold   +2 more
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Audit Committee Connectedness and Audit Fees

SSRN Electronic Journal, 2020
The study examines the effect of audit committees connectedness, measured using network centrality from social network theory, on audit fees. We also test the effect of the same on audit quality and audit timeliness. We find that network centrality measures of audit committees are positively and significantly associated with audit fees.
Md. Shariful Islam, William R. McCumber, William W. Stammerjohan, Nusrat Farah   +3 more
openaire   +1 more source

Report of the Auditing Committee

PMLA/Publications of the Modern Language Association of America, 1935
The Auditing Committee met in the office of the Treasurer at New York University on the afternoon of Friday, December 27th, 1935. The accounts and reports of the Treasurer were examined by the Committee and were found correct and so certified. We take pleasure in adding that the work of the Committee was facilitated by the thorough and capable manner ...
E. H. Weight, Felix Weill, John C. Blankenagel   +2 more
openaire   +1 more source

Audit Committee Effectiveness: Perceptions of Public Company Audit Committee Members Post-SOX

SSRN Electronic Journal, 2011
Abstract Effective audit committees provide numerous public benefits including better financial reporting and reduced corporate fraud. Prior to the passage of the Sarbanes–Oxley Act (SOX), research identified specific features of audit committee effectiveness, many of which were subsequently included in SOX Sections 301 and 407 regulations on audit ...
Kathleen Rupley, Elizabeth Almer, Donna Philbrick   +2 more
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
openaire   +3 more sources

Audit committees

2023
Michael Kend, Giulia Leoni, Cristina Florio, Silvia Gaia   +3 more
openaire   +1 more source

The Audit Committee and Internal Audit

Managerial Auditing Journal, 1993
Audit committees have been established with varying success in recent years. Although they should have a broad mandate to deal with a range of corporate issues, the committees often concentrate primarily on external audit reviews. This tendency can be addressed through the development of a close relationship between the audit committee and internal ...
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Auditing committee

American Potato Journal, 1936
Fred H. Bateman, E. J. Wheeler, F. A. Krantz   +2 more
openaire   +1 more source

Audit Committee Appointments

2001
The article presents research which determined factors influencing audit committees' selection of corporate directors from among outside candidates. The author compared 262 directors appointed to audit committees of public companies between 1995 and 1998 to a control group of the same number of directors selected for other committees.
Vafeas, Nikos, Vafeas, Nikos
openaire   +1 more source

Audit committee diligence around initial audit engagement

Advances in Accounting, 2016
Abstract Studies focusing on governance mechanisms argue that auditor monitoring is one of several governance mechanisms that exist in the firm, and these mechanisms supplement each other. Extending this argument, I examine whether firms support auditor monitoring with audit committee monitoring when auditor oversight is deemed to be weak.
openaire   +1 more source