... 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...

... Committee Report (1999) and the Sarbanes‐ Oxley Act of 2002 in the USA. © Emerald Group Publishing Limited 2008 Audit committees Audit committee charter Audit committee composition Audit committee composition Audit committee effectiveness Audit committee members Performance evaluation...