...Clinton Free; Andrew J. Trotman; Ken T. Trotman ABTRACT This study investigates the way that experienced audit committee Chairs address barriers to effective performance. We conceptualize audit committees as groups of individuals gathering, elaborating, and sharing information, and identify key...

...Jeffrey R. Cohen; Udi Hoitash; Ganesh Krishnamoorthy; Arnold M. Wright ABSTRACT Calls from practice suggest that audit committee members with industry expertise can improve audit committee effectiveness. Nevertheless, regulators and the extant literature have focused on the financial expertise...

...Feng Chen; Yue Li ABSTRACT: This study exploits an exogenous change to audit committee policy in Canada and presents new evidence on how high-quality corporate governance mitigates managerial resource diversion and improves firm values. We first examine why some firms listed on the Toronto Venture...