...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...

...D.P. van der Nest Audit committees have increasingly been recognised as an integral part of modern control structures and governance practices in both the private sector and public service. The audit committee is an integral element of public accountability and governance processes. It plays a key...

...I. Ferreira This article attempts to examine audit committee composition and structure affecting and leading to enhanced audit committee performance, with due regard for the principles of good governance and international best practices. The article recommends the ideal composition and structure...

...’ remuneration, remuneration committees, audit committees, codes of conduct, adherence to the King Report and employees’ involvement. © MCB UP Limited 2000 Corporate governance Audit committees Directors of companies Empiriese bevindings aangaande die nakoming van korporatiewe beheerriglyne...