... the external audit oversight process (Dobija, 2015), the audit committee uses its personal power base to develop relationships of trust with external and internal auditors and to promote the exchange of information with them (Sulaiman and Mat Yasin, 2022). Furthermore, Salleh and Stewart (2012) found...

... to the literature on whistle-blowing. The findings should also be of interest to the audit profession when seeking to implement effective quality control and monitoring systems, as required by the relevant professional standards. © Emerald Group Publishing Limited 2015 Business ethics External audit...

... in the performance of the required functions of committees. Audit committees can still improve their effectiveness in their performance of certain key functions in the areas of oversight over risk management, governance, financial reporting, internal control and support for the external audit function. © Emerald...