1-17 of 17
Keywords: audit committee
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory 1–26.
Published: 07 March 2025
...Yonghong Jia; Xinghua Gao SUMMARY This study examines how the appointment of an audit committee (AC) member as the lead independent director (AC_LID) is associated with AC oversight quality. On one hand, this designation can elevate AC prominence and authority on the board and improve AC oversight...
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (3): 165–185.
Published: 01 August 2024
...Dana R. Hermanson; Patrick J. Hurley; Kara M. Obermire SUMMARY Audit committees (ACs) are a topic of significant research interest, with numerous studies published each year. We synthesize AC findings from articles published between 2010 and 2020 to develop a conceptual framework encompassing AC...
Includes: Supplementary data
Journal Articles
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 185–205.
Published: 01 May 2020
...Divesh S. Sharma; Vineeta D. Sharma; Paul N. Tanyi; Xiaoyan Cheng SUMMARY We find a significant negative association between cost of equity and audit committee directors' simultaneous service on multiple audit committees (ACNUM). However, this association is not linear, as we find...
Includes: Supplementary data
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (1): 173–197.
Published: 01 February 2020
...Nigar Sultana; Steven F. Cahan; Asheq Rahman SUMMARY Motivated by two opposing views, the limited supply view and the discrimination view, we examine the impact of gender diversity guidelines on the strength of the association between the presence of female audit committee members and audit...
Journal Articles
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 143–167.
Published: 01 November 2018
...Ronen Gal-Or; Rani Hoitash; Udi Hoitash SUMMARY Voting in directors' elections is one of few mechanisms by which shareholders can influence corporate governance choices. We study elections of directors who serve on the audit committee (AC), a topic receiving little attention in past work. Our...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 167–189.
Published: 01 February 2018
...Gladys Lee; Neil L. Fargher SUMMARY We examine the role of the audit committee in their oversight of whistle-blowing. Our study examines whether the quality of the audit committee, captured by its independence, expertise, and diligence, is associated with two whistle-blowing outcomes: the choice...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 237–264.
Published: 01 May 2015
... in their specific context. Thus, this study makes an original contribution to the development of new knowledge on internal auditing and concludes that internal auditors tend to lack independence and audit committee members often exercise disturbingly weak power (on the internal audit function), as compared...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 129–147.
Published: 01 November 2011
...Jeffrey R. Cohen; Lisa Milici Gaynor; Ganesh Krishnamoorthy; Arnold M. Wright SUMMARY Despite the importance of audit committee independence in ensuring the integrity of the financial reporting process, recent research suggests that even when audit committees meet regulatory independence...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 51–69.
Published: 01 November 2011
... involving 63 experienced audit managers and partners examines the impact of the strength of the audit committee (strong or weak) and past relationship with the client (contending or compromising) on auditors' judgments in the pre-negotiation planning phase in resolving a difficult, subjective inventory...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 125–156.
Published: 01 August 2011
...Vineeta D. Sharma; Divesh S. Sharma; Umapathy Ananthanarayanan SUMMARY This study provides empirical evidence on how the association between the economic importance of a client to the auditor and earnings management is moderated by the audit committee. We employ city office-level client...