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Keywords: audit committee
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Journal Articles
Journal Articles
The Accounting Review (2023) 98 (2): 329–359.
Published: 01 March 2023
...Jacob Jaggi ABSTRACT I examine whether audit committees (ACs) improve financial reporting reliability by utilizing an internal audit function (IAF) as a resource and use semistructured interviews with chief audit executives and AC chairs to develop an understanding of the nature of AC-IAF...
Journal Articles
Journal Articles
Journal Articles
The Accounting Review (2019) 94 (2): 297–323.
Published: 01 March 2019
... involved. The audit committee oversees the effectiveness of management's financial reporting policies ( Klein 2002 ; Archambeault, DeZoort, and Hermanson 2008 ), and PCAOB Auditing Standard 1301 (formerly, AS No. 16) requires that the auditor communicate with the client's audit committee regarding matters...
Journal Articles
Journal Articles
The Accounting Review (2014) 89 (6): 2057–2085.
Published: 01 November 2014
...Matthew J. Beck; Elaine G. Mauldin ABSTRACT Although regulation makes audit committees responsible for determining and negotiating audit fees, researchers and practitioners express concerns that CFOs continue to control these negotiations. Thus, regulation may give investors a false sense...
Journal Articles
The Accounting Review (2014) 89 (1): 113–145.
Published: 01 January 2014
...Liesbeth Bruynseels; Eddy Cardinaels ABSTRACT To ensure that audit committees provide sufficient oversight over the auditing process and quality of financial reporting, legislators have imposed stricter requirements on the independence of audit committee members. Although many audit committees...
Journal Articles
The Accounting Review (2011) 86 (6): 2099–2130.
Published: 01 November 2011
... 1000 firms in 2003 and 2005—that the presence (and proportion) of directors with legal backgrounds on the audit committee is associated with higher financial reporting quality. These results obtain after controlling for accounting expertise on audit committees. Also, supplementary tests...