During the past decade, new regulations have been adopted to improve audit committee effectiveness. Prior research has … generally provided evidence in support of these regulations and suggests that a more independent and expert audit committee is … more effective. We posit that CEO power reduces or even eliminates the improvements in audit committee effectiveness …

Audit committees play very important roles in financial aspects of governance as they help ensure audit quality while … the importance of Audit Committees in corporate governance in Nigeria. In doing this, reliance is placed on extensive … review of local and international literature. we discover that the apparent lack of effectiveness of Audit committees in …

We examine the impact of ownership structure on audit pricing, using number of Multiple Large Shareholders (MLS), in …. The results of our one way analysis of variance (one way-ANOVA) showed that there are statistically significant … differences in the audit fees, firm size and audit committee activities of these firms when they are categorised into “widely held …

An audit committee chair considers how he can help his committee become more effective given the increasing regulatory … demands on audit committees. He also wrestles with the lack of specificity in audit committee duties and whether his committee … what kinds of risks the audit committee should consider and whether they should be the sole repository for risk management …

Recent US reforms aimed at strengthening audit committees and their structure assign independent audit committees the … responsibility to appoint, dismiss, and compensate auditors. We examine the association between audit committee characteristics and … auditors' compensation and dismissals following the enactment of SOX. We observe that stronger audit committees demand higher …