...Aveen Rampershad Purpose This study aims to reconceptualise audit committee effectiveness as a hierarchical, relational system and develops a conceptual framework grounded in qualitative empirical evidence to address persistent inconsistencies in proxy-based audit committee research. Design...

... and coalition formation) to exercise its bases of power. This study attempts to describe the AC’s structural sources of power, its organisational and personal power bases, and the behavioural tactics it uses when exerting its power. Power bases Audit committee effectiveness Behavioural tactics...

.... Key words Audit committees Audit committee charter Audit committee composition Audit committee effectiveness Audit committee members Performance evaluation Professional development 1 Introduction Audit committees have evolved over the past 10 years from an informal committee with few defined...