COMMENTS

  1. Determinants of audit committee effectiveness: Reviewing a decade...

    The determinants of audit committee effectiveness are complex, and researchers play a central role in developing our understanding of the multiple implications of audit committee composition,...

  2. The Role of the Audit Committee as a Corporate Governance ...

    The Role of the Audit Committee as a Corporate Governance Mechanism: The Case of the Banking Sector in Libya Abdulhakim Mohamed Masli A Thesis Submitted in Partial Fulfilment of the Requirements of Nottingham

  3. (PDF) The Governance Role of Audit Committees: Reviewing a ...

    role of audit committees in the context of character- istics and features such as composition, knowledge responsibilities, earnings management and fraud. by Cohen the post-Enron regulation of...

  4. Ismail Adelopo Thesis - De Montfort University

    2.4.1 The Audit Committee- Definition 60 2.4.2 A Brief History of the Audit Committee 63 2.4.3 Reasons for Rises in the Adoption of Audit Committees in the UK 65 2.4.5 Increase in the Number of Non-Executive Directors 66 2.4.6 Corporate Collapse 67 2.4.7 Alternative Board Structure 68 2.4.8 Legislative Pressures 68

  5. The impact of an audit committee's independence and ...

    The independence of an audit committee is crucial to the auditors’ work as they would receive the support from the audit committee for any disputes with the management, rather than merely being under the management control (Cohen et al., 2014), which might affect the investor's decision.

  6. Full article: The moderating effect of an audit committee on ...

    2.4. The moderating effect of audit committee characteristics. Consistent with agency theory, research supports the idea that the audit committee, as a tool for corporate governance, plays a crucial role in reducing managers’ self-serving behavior, improving financial performance, and ensuring the credibility of financial reporting.

  7. Full article: Audit committee characteristics and tax ...

    This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010–2019. By using the FEM and SGMM estimation for panel data, the empirical results show how the ...

  8. THE LINK BETWEEN AUDIT COMMITTEES, CORPORATE GOVERNANCE ...

    THE LINK BETWEEN AUDIT COMMITTEES, CORPORATE GOVERNANCE QUALITY AND FIRM PERFORMANCE: A LITERATURE REVIEW Patrick Velte* *Leuphana University Lüneburg, Germany 1. INTRODUCTION Empirical research on the impact of audit committees (AC) on corporate governance quality is one of the key research activities from an

  9. The characteristics of the audit committee affecting ...

    An audit committee is responsible to the board of commissioners (BOC) and assists the board in overseeing internal and external audit functions. In 2004, OJK/ Bapepam LK Chairman published Bapepam-LK Regulation No. IX.I.5 on the Establishment and Implementation Guidelines of Audit Committees, which obliged public companies to have audit