The extant audit committee literature reflects an enormous body of knowledge. Pre-SOX literature documents that audit the committee composition criteria play a significant role in determining the effectiveness of the audit committee. Like the pre-SOX literature, post-SOX literature establishes the notion...
Houghton (2005) Audit committee composition and the use of an industry specialist audit firm, Accounting & Finance, 45(2), 217-239Chen, Y.M., Moroney, R. and Houghton, K. 2005. Audit Committee Composition and the Use of an Industry Specialist Audit Firm, Accounting and Finance, 45: 217...
Moving ahead to the audit committee composition, all audit committee members must be independent and prevent insiders from influencing the work of external and internal audit and the proceedings of the committee. The authorities review the committee's independence annually to ensure the members are wor...
A few UK studies look at the relationship between audit committee composition and earnings management. In the initial study on this issue, Peasnell et al. (2005) find that the presence of an audit committee has no impact on earnings management. Mangena and Pike (2005) find that financial ...
This study attempts to investigate the roles of the composition of board of directors, audit committee and the separation of the roles of the board chairman and the chief executive officer on the timeliness of reporting. The issue of reporting timeliness is important in corporate governance because...
Committee Composition The membership of the Committee shall consist of at least three members of the Board of Directors, one of whom shall be appointed by the Board to serve as Chair of the Committee. The Committee shall be comprised solely of members who are independent Directors as determined...
2018. Audit committee adoption and firm value: Evidence from UK financial institutions. International Journal of Accounting & Information Management 26(1): 205–226. Google Scholar Alhajri, M.O. 2017. Factors Associated with the Size of Internal Audit Functions: Evidence from Kuwait. Managerial ...
The purpose of this study is to determine whether the composition of a company's audit committee affects decisions by retail (non-institutional) investors. WeLevitan, AlanDubofsky , David A.Sussman, LyleSocial Science Electronic Publishing
Message from the Audit Committee Program Leader The third edition of the Audit Committee Practices Report: Common Threads Across Audit Committees, a joint effort between Deloitte’s Center for Board Effectiveness and the Center for Audit Quality, provides insights...
O'sullivan, N.: 2000, “The Impact of Board Composition and Ownership on Audit Quality: Evidence From Large UK companies”, British Accounting Review 32(December), 397–414. Google Scholar Parker, S.: 2000, “The association between audit committee characteristics and the conservatism of financ...