...Gilad Livne; Maria Tsipouridou; Anthony Wood ABSTRACT We provide evidence on effort coordination and information sharing between audit committees and external auditors. We use four effort measures: the risk areas reported by both the auditor and committee, auditor-reported materiality...

... be accessed by clicking the link in Appendix D. Editor's note: Accepted by Mark L. DeFond. MD&A critical accounting estimates quantitative sensitivity management incentives external auditor audit committee accounting expertise Most financial statement accounts reflect uncertain...