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- Hossain, Dewan Mahboob & Khan, Arifur Rahman (2006): Audit Committee: A Summary of the Findings of Some Existing Literature
This paper attempts to provide a summary of findings of the fast-growing theoretical and empirical literature on audit committee mainly basing on several available articles. Particular emphasis was given on the issues like the conflicts arising from the relationship between managers and shareholders, earnings management, formation of audit committee, auditors’ independence and quality of financial reporting and their relationship with audit committee. The study also aims at exploring the key success factors in the introduction and implementation of audit committees in the corporate world.
RePEc:pra:mprapa:55152 Save to MyIDEAS - Emiaso, Dheseviano & Peter-Mario Efenyumi, Efesiri (2021): Audit Committee Characteristics And Financial Reporting Lag In Nigeria
The objective of this study is to examine the relationship between audit committee characteristics and financial reporting lag in Nigeria. Specifically, this study examines the significant relationship between audit committee independence, audit committee meetings and audit committee gender diversity with financial reporting lag. ... The findings of the study show that a significant relationship exists between audit committee meeting and audit committee independence with financial reporting lag, while a non-significant relationship exists between Audit committee gender diversity and financial reporting lag. The recommendations of this study are: only executive directors that are independent are appointed as audit committee members and that they should meet more often than not as this will significantly affect the financial reporting lag of the firm.
RePEc:ris:ijafic:0048 Save to MyIDEAS - Bishnu Kumar Adhikary & Ranjan Kumar Mitra (2016): Determinants of Audit Committee Independence in the Financial Sector of Bangladesh
This paper examines the determining factors of the audit committee independence in the financial sector of Bangladesh by employing a cross-sectional regression analysis on 72 financial firms. ... Also, large firms with potential growth opportunities show less interest in giving freedom to the audit committee members; whereas firms with the higher leverage demand more audit committee independence to confirm quality monitoring and quality financial statements. The study, however, reveals a negative relationship between the size of the audit committee and its work independence. The study also does not find any significant association between audit committee independence and presence of experts in the audit committee, percentage of insider ownership, free cash flow, and firms¡¯ profitability.
RePEc:rfa:afajnl:v:2:y:2016:i:2:p:46-56 Save to MyIDEAS - Barry J. Cooper (1993): The Audit Committee and Internal Audit
Keywords: Audit committees, Financial control, Internal audit, Management
RePEc:eme:majpps:02686909310036223 Save to MyIDEAS - Ionela Corina Macovei (2006): What is the audit committee?
Our purpose is to describe the elements of good corporate governance, but we will focus on the role of audit committee in a company. The paper considers the fundamental relationships and obligations between company boards (including audit committee), auditors, shareholders and other stakeholders as key to an effective corporate governance system.
RePEc:aic:journl:y:2006:v:13:p:37-41 Save to MyIDEAS - Peter Baxter (2010): Factors associated with the quality of audit committees
Findings - The results indicate that, in 2001, many Australian listed companies were already complying with several of the ASX Corporate Governance Council's recommendations relating to audit committees. Furthermore, in a time period absent of audit committee regulation, there was strong support for the influence of the board of directors on the composition and activity of the audit committee. Research limitation/implications - Consistent with prior research, this study confirms the influence of the board of directors on a number of audit committee quality indicators. Practical implications - Corporate regulators and companies will find these results useful to understand the factors driving several of the main indicators of audit committee quality. Originality/value - This study adds to the current limited empirical research on Australian audit committees by analysing several indicators of audit committee quality in a time period not affected by regulation.
RePEc:eme:parpps:01140581011034227 Save to MyIDEAS - Peter J. Baldacchino & Norbert Tabone & Enrica Maria Debono & Simon Grima (2021): Audit Committees in Maltese Listed Companies and their Perceived Effectiveness: An Assessment
Purpose: In this study we assess and analyse the effectiveness of Audit Committees within Maltese Listed Companies with respect to the following five determinants: composition, authority and resources, diligence, internal audit contribution and assessment. ... Findings: The findings indicate that there is still some disagreement as to the extent of Maltese Audit Committee Effectiveness. The appointment of Audit Committee members is left to the discretion of the Board, which tends to appoint the Non-Executive Directive to the Audit Committees without sufficient considerations for their competences and possibly their effective independence. Additionally, Audit Committees might be over-burdened with extremely varied objectives and with insufficient resources for them to reach all such objectives. ... Moreover, although Internal Audit Functions are seen as fundamental for Audit Committees to reach their objectives, the lack of a statutory requirement to establish IAFs is probably negatively impacting Audit Committee Effectiveness.
RePEc:ers:journl:v:xxiv:y:2021:i:1:p:22-51 Save to MyIDEAS - Amer Qasim (2018): Audit committee effectiveness: reflections from the UAE
This study focuses on an essential mechanism of corporate governance, the audit committee. The main objective of this research is to understand the perceptions and attitudes toward audit committees in the UAE context and to extend our understanding of what really determines the effectiveness of audit committees. ... The questionnaires are used to examine the respondents' perceptions as for the importance given by them to a number of factors that are believed to increase the effectiveness of audit committees. In this regard, four factors are examined in the questionnaires: independence of audit committees' members, number of meetings, financial expertise, and size of the committee. Results showed that the most important character of audit committee effectiveness is the independence of audit committee members.
RePEc:ids:ijecbr:v:15:y:2018:i:1:p:87-107 Save to MyIDEAS - S.S. Mundra (2015): Role of Audit Committees in Financial Conglomerates
The speech tells us about the expectations of the regulators from the Audit Committees and highlight emerging trends in the regulatory/supervisory domain that should engage the minds of the Audit Committees of the Financial Conglomerates in future.
RePEc:ess:wpaper:id:6412 Save to MyIDEAS - Philip G. Cottell & Larry J. Rankin (1989): Auditor Selection: Impact of Audit Committees
Keywords: Auditor selection, Audit committees, AICPA, SEC rule
RePEc:eme:ajbpps:19355181198900006 Save to MyIDEAS