... a comprehensive perspective on risk. Drawing upon data gathered through interviews, surveys, and audit committee charters, we find that informal communication between internal auditors and the audit committee plays a pivotal role in obtaining audit committee support and building strong relationships. However...

... and in good faith. This proposed “Audit Judgment Rule” (“AJR”) could potentially improve audit quality by encouraging innovation. We review two studies that examine the effects of such an AJR on the judgments of audit committee members and auditors. Results of these studies suggest that an AJR may have...

...Veena L. Brown SUMMARY This article summarizes the “The Effects of Prior Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Recommendations” ( Abbott, Brown, and Higgs 2016 ), who investigate the extent to which audit committee members (ACM) of small...

...Jonathan Grenier; Brian Ballou; Seth Philip SUMMARY: The purpose of this paper is to generate and inform academic, practitioner, and regulatory discussion on means to promote perceived and actual audit committee effectiveness. As one potential method, we propose that the SEC initiate a CPE-driven...