...Md. Harun Ur Rashid; Mohammad Ahsan Habib; Rashid Zaman Purpose This study aims to investigate whether audit committees shape the corporate social responsibility ( CSR ) disclosure practices of family-controlled and politically connected firms. Specifically, this study examines the extent to which...

... the effectiveness of audit committees in promoting ethical behavior and safeguarding auditor independence from the adverse consequences of purchasing non-audit services. The purpose of this paper is to examine the relationship between the adoption of anti-corruption measures and perceived auditor independence...

...Matthew J. Behrend; Marshall K. Pitman Purpose This study aims to investigate the effect of cash versus equity compensation on audit committee decision-making after the Public Companies Oversight Board’s 2007 censure of Deloitte. Design/methodology/approach Using a sample of 2,588 firms...

...Mui Kim Chu; Yew Kee Ho; Lay Huay Yeap Purpose This study aims to show how best practices and baseline surveys influence the development of the audit committees (ACs) in Singapore Listed Companies over the period from 2008 to 2019. Design/methodology/approach This is a descriptive study...

...Manon Deslandes; Anne Fortin; Suzanne Landry Purpose This study aims to analyze the relationship between a company’s use of aggressive tax planning and several audit committee members’ characteristics, namely, independence, expertise, diligence and gender diversity. Design/methodology/approach...

...Karim Hegazy; Anne Stafford Purpose This paper aims to conduct a comparative study by examining the Audit Committee (AC) set-up, roles, responsibilities and developments in two distinct English public sector settings, namely, foundation trusts (FTs) and local authorities (LAs). Design...

...Nonna Martinov-Bennie; Dominic S.B. Soh; Dale Tweedie Purpose – This paper aims to investigate how the roles, characteristics, expectations and evaluation practices of audit committees have adapted to regulatory change and what practices are most conducive to effective audit committees...

...Mahbub Zaman; Gerrit Sarens Purpose This paper aims to recognise the importance of informal processes within corporate governance and complement existing research in this area by investigating factors associated with the existence of informal interactions between audit committees and internal...

...Venkataraman M. Iyer; E. Michael Bamber; Jeremy Griffin Purpose The purpose of this paper is to examine the characteristics and qualifications of audit committee financial experts. Specifically, the paper examines if the majority of the financial experts possess accounting or general management...

...Steven Dellaportas; Philomena Leung; Barry J. Cooper; Feng Yin; Simon Gao; Wanli Li; Huaili Lv 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...

...Steven Dellaportas; Philomena Leung; Barry J Cooper; Fang Sun; Xiangjing Wei; Yang Xu Purpose The purpose of this paper is to investigate two audit committee characteristics – independence and expertise of the audit committee – and the property‐liability insurers' financial reporting quality...

...Steven Dellaportas; Philomena Leung; Barry J. Cooper; Siti Rochmah Ika; Nazli A. Mohd Ghazali 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...

...Steven Dellaportas; Philomena Leung; Barry J Cooper; Akeel M. Lary; Dennis W. Taylor Purpose This paper examines the association between audit committee (AC) governance characteristics and their role effectiveness. Its objective is to contribute a more comprehensive model and new evidence from...

...Steven Dellaportas; Philomena Leung; Barry J. Cooper; Zalailah Salleh; Jenny Stewart 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...

... a strong relationship with the audit committee affects such willingness to report. The study also investigates the use of ERM and the role of internal audit in ERM in Australian private and public sector entities. Design/methodology/approach The study uses an experimental design, manipulating...

...Nava Subramaniam; Peter Carey; Won Sil Kang; Alan Kilgore; Sue Wright Purpose The purpose of this paper is to investigate the effectiveness of recommendations made by the Australian Stock Exchange (ASX) relating to audit committees in Australia, and whether they have improved financial reporting...

...Lois Munro; Jenny Stewart Purpose The purpose of this paper is to explore whether internal audit's reporting relationship with the audit committee and the client's business risk environment impact external auditors' reliance on the work of internal audit. Design/methodology/approach...

...Giulio Greco Purpose This purpose of this paper is to investigate the determinants of board and audit committee meeting frequency. Design/methodology/approach The determinants studied are related to the ownership structure and to the board characteristics. The study is conducted in an agency...

... earnings. The nomination committee of the firms that restated is found to be less independent with higher managerial ownership. The logistic regression analysis indicates that the extent of ownership by outside blockholders deters firms from misstating accounts. Surprisingly, audit committee independence...

...Johnathan Magrane; Sue Malthus Purpose The purpose of this paper is to examine the conditions and processes affecting the operation of an audit committee within the context of a New Zealand district health board (DHB). Design/methodology/approach The methodology used in this paper...