...Sudip Bhattacharjee; Kimberly K. Moreno; Jonathan S. Pyzoha; Michael Regush SUMMARY We summarize the published study “The Influence of Perspective Taking Encouraged by the Audit Committee on Auditor and Client Judgments during Accounting Disputes” (Bhattacharjee, Moreno, and Pyzoha 2020), which...

...Brian Bratten; Monika Causholli; Valbona Sulcaj SUMMARY This article provides a summary of recent research by Bratten, Causholli, and Sulcaj (2022) , who examine whether issuers with audit committees who report strong oversight over the audit function have higher audit quality. Using a novel...

...Jimmy Carmenate; Cori O. Crews; Vineeta D. Sharma; John R. Sparger SUMMARY Recent research by D. Sharma, V. Sharma, Tanyi, and Cheng (2020) provides new insight into directors serving on multiple public company audit committees. Specifically, they investigate how an individual audit committee...

..., find that boards are not sufficiently prepared to address cybersecurity risks due to a lack of IT expertise. Firms have begun appointing technology experts, creating board-level technology (IT) committees and delegating responsibilities to the audit committee as a means of managing cybersecurity risk...

..., are not adept at identifying and constraining these differences. This article summarizes a recent study by Brazel and Schmidt (2018) that examines whether certain auditors and audit committees are able to lower fraud risk by constraining inconsistencies between financial and related nonfinancial measures...

...Caroline Claro Hayek SUMMARY The compensation structure of audit committee members has shifted over time to comprise greater proportions of equity and less cash. Practitioners and researchers debate what mixture of cash and equity compensation promotes audit committee objectivity and financial...

...Richard Fontaine; Hanen Khemakhem; David N. Herda SUMMARY This article summarizes our recent study ( Fontaine, Khemakhem, and Herda 2016 ), which investigates audit committee (AC) members' perspectives on mandatory audit firm rotation (MAFR), mandatory audit partner rotation, ways in which AC...

...J. Owen Brown; Velina K. Popova SUMMARY This article summarizes “The Interplay of Management Incentives and Audit Committee Communication on Auditor Judgment” ( Brown and Popova 2016 ), which investigates the influence that client management and the audit committee have on auditor judgments...

...John L. Abernathy; Brooke Beyer; Adi Masli; Chad M. Stefaniak SUMMARY This article summarizes “The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness” ( Abernathy, Beyer, Masli, and Stefaniak 2014 ), which...

...Elizabeth Dreike Almer; Donna R. Philbrick; Kathleen Hertz Rupley SUMMARY This study provides evidence on the factors that currently impact audit committee members' selection of external auditors. Using a two-stage approach, we survey and interview public company audit committee members (ACMs...