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Audit Committee Disclosure Evolution : Evidence from the Field

Cunningham, Lauren M.; Stein, Sarah E.; Walker, Kimberly; … - 2022

Audit committee (AC) disclosures are important for stakeholders seeking to evaluate and hold ACs accountable. Despite a wave of heightened attention in the past decade, disclosure changes have tapered off in recent years and are slow to incorporate the AC’s expanding set of oversight...

Persistent link: https://www.econbiz.de/10014243389

The role of audit committee characteristics in improving the risk disclosure of companies examining the moderating role of audit quality

El-Deeb, Mohamed Samy; Alarabi, Yomna; Mohamed, Amal - In: Future Business Journal 10 (2024) 1, pp. 1-20

sample selection comprises 54 companies with non-financial companies listed in the Egyptian Exchange Market, EGX100, for the …

Persistent link: https://www.econbiz.de/10015410596

Chapter 5 What’s Wrong with Corporate Governance ‘Best’ Practices?

Turnbull, Shann - 2009

current practices are not “best”. Natural laws explain why the communication and control architecture of PTCs and corporate … regulators do not permit executives, directors, and regulators to directly monitor or control on a reliable basis the complex …

Persistent link: https://www.econbiz.de/10014200954

Nothing Like the Enron Affair Could Happen in France(!)

Stolowy, Hervé - 2013

This article reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers policy statements and declarations on the part of the accounting profession, legislative changes, the general impact on University accounting...

Persistent link: https://www.econbiz.de/10014064292

Audit committee attributes and the reporting timeliness of listed Nigerian firms

Odjaremu, Gloria Okeoghene; Jeroh, Edirin - In: Trends economics and management 13 (2019) 34, pp. 69-81

Purpose of the article: This study appraised the extent to which audit committee attributes influence the reporting timeliness of listed Nigerian firms. In this light, firm level secondary data were sourced from the financials of 21 randomly selected firms over a 6 year period (2012-2017)....

Persistent link: https://www.econbiz.de/10012140129

Economic Determinants of Audit Committee Independence

Klein, April - 2008

This paper provides empirical evidence that audit committee independence is associated with economic factors. I find that audit committee independence increases with board size and board independence and decreases with firm's growth opportunities and for firms that report consecutive losses. In...

Persistent link: https://www.econbiz.de/10014123070

Enforcement of Financial Reporting : A Corporate Governance Perspective

Hoeltken, Matthias - 2016

The main objective of financial reporting is to provide useful information to a firm's stakeholders. However, it is questionable whether this goal can be fully realized without effective enforcement, which ensures faithful and consistent application of the relevant accounting standards. Within...

Persistent link: https://www.econbiz.de/10012999678

Internal Audit Control Systems, Forensic Accounting and Financial Rereporting

Srinivasan, Padma - 2009

Persistent link: https://www.econbiz.de/10013156343

Auditors Consideration of Corporate Governance

Fooladi, Masood - 2013

because they cannot have a full control over the firm's activities. Therefore, managers have the competitive advantage of … control the opportunistic behavior of individuals and monitor the financial reporting process. They use CG information in … control risk and required auditors to make more efforts in their audits. Among different aspects of CG the board of directors …

Persistent link: https://www.econbiz.de/10013087808

Ownership Concentration, Family Control, and Auditor Choice : Evidence from an Emerging Market

Darmadi, Salim - 2012

family control on auditor choice. Following prior studies, a firm is considered using a higher-quality audit when its …

Persistent link: https://www.econbiz.de/10013111158