Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian...

Purpose – The purpose of this preliminary study is to explore the impact of changed cultural environment on the voluntary disclosure behaviour of Chinese listed companies. Design/methodology/approach – A theoretical framework of the relationship between corporate disclosure and governance...

Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian...

Purpose – The purpose of this paper is to examine external auditors' perceptions of the impact of audit committee financial expertise and industry expertise on the mediating role played by the committee in resolving auditor‐client disagreements. Design/methodology/approach – The study is a...

Purpose – The purpose of this paper is to examine the association between audit committee effectiveness and timeliness of reporting. Specifically, the paper investigates whether there is any relationship between effectiveness of an audit committee and submission of audited financial statements...

Purpose – 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...

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...