... to examine diversity within committees that were specifically tasked with making recommendations to the full board. The absence of a sufficient focus on committee-level diversity and the recognition of diversity variations across industries might account for the inconsistent findings. Audit committee...

...Christoph Wehrhahn Purpose This paper aims to examine the impact of European sustainability regulations on the degree of co-operation among audit committees, internal auditors and external auditors. Design/methodology/approach This study is based on online questionnaires completed by 112...

... (for both commercial & non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Accountability Audit committee Audit practices Corporate governance...

...Saida Belhouchet; Jamel Chouaibi Purpose This paper aims to shed light on the relationship between audit committee attributes and integrated reporting quality (IRQ). Design/methodology/approach Data on a sample of 360 European firms selected from the STOXX Europe 600 index between 2010...

...Md Jahidur Rahman; Hongtao Zhu; Yiling Zhang; Md Moazzem Hossain Purpose This study aims to investigate whether gender diversity in audit committees affects the purchase of nonaudit services in China. Results from family and nonfamily firms are compared and the critical mass participation...

...Yosra Mnif; Marwa Tahri Purpose The purpose of this study is to examine the impact of industry specialization of audit partners and audit committee members on the level of tax avoidance in Australian banks. Design/methodology/approach This study uses a multivariate regression analysis based...

...Saddam A. Hazaea; Jinyu Zhu; Saleh F.A. Khatib; Ahmed A. Elamer Internal auditing Internal audit quality Risk management Corporate governance External auditors Audit committee European union The UK Ahmed A. Elamer can be contacted at: Ahmed.Elamer@brunel.ac.uk 28 01...

... companies, and also from survey questionnaires completed by the chief audit executives working within those companies. Two measures are used as proxies of FRQ: abnormal accruals and accrual quality. Findings Findings indicate that when IA reports directly to the audit committee (AC...

...Noor Adwa Sulaiman Purpose The purpose of this paper is to examine the conduct of the audit committee (AC) in terms of its oversight role of audit quality in the UK. Design/methodology/approach This study uses semi-structured interviews with 11 AC members and 11 audit partners. Findings...

...B. Marx; T. Voogt Effectively functioning audit committees have proven to fulfil a vital role in strengthening the role of internal audit. This article presents the results of a literature review that pinpoints six responsibilities that audit committees should perform in relation to internal audit...

... of internal auditors, as factors that impede the establishment and operation of an internal auditing function in the public sector in South Africa. It is recommended, that audit committees in the public sector should launch a joint marketing action, directed at key role players, to promote the potential value...