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An Empirical Investigation Of Audit Committee Decision Quality
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Book Synopsis An Empirical Investigation of Audit Committee Decision Quality by : Helen G. Gabre
Download or read book An Empirical Investigation of Audit Committee Decision Quality written by Helen G. Gabre and published by . This book was released on 2008 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: The audit committee serves a very significant role in corporate governance. However, the effectiveness of the audit committee has been questioned due to the recent corporate scandals. Therefore, in order to enhance the effectiveness of the audit committee, the Sarbanes-Oxley Act of 2002 has entrusted the committee with significant responsibilities. Traditionally, the effectiveness of the audit committee has been measured through the dimensions of independence, financial expertise and diligence. However, anecdotal evidence shows that audit committee members with these mandated characteristics of effectiveness still fail. Therefore, as some researchers have pointed out, a behavioral study is necessary. Thus, this study incorporated two behavioral theories, escalation of commitment and groupthink, to examine the decision quality of audit committee members. Results show that audit committee members with a responsibility for a task are less likely to follow group consensus. Interestingly, the results also demonstrate that audit committee members who are not responsible for hiring the audit firm are more likely to exhibit higher dissatisfaction level with a Big 4 firm than with a regional one. Hence, the study contributes to audit committee research by capturing the interaction between two behavioral patterns.
Book Synopsis An Empirical Investigation of Audit Committee Members' Perceptions of Audit Quality by : Mary Sinclair Schroeder
Download or read book An Empirical Investigation of Audit Committee Members' Perceptions of Audit Quality written by Mary Sinclair Schroeder and published by . This book was released on 1983 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Audit Committee Effectiveness and Internal Audit by : Fatimah Mat Yasin
Download or read book Audit Committee Effectiveness and Internal Audit written by Fatimah Mat Yasin and published by . This book was released on 2012 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increased concerns regarding corporate accountability in various developed nations have been associated with the need for effective audit committee and internal control systems. This is due to large corporate collapses which have demonstrated problems with the quality of financial reporting and auditing. This study examines the nature and extent of the relationship between audit committee characteristics and internal audit function characteristics with audit quality whereby audit fee is used as a proxy for audit quality. The corporate governance characteristics included in this study are audit committee expertise, frequency of audit committee meetings, structure of internal audit function and size of internal audit function. This study applied the agency theory and resource dependence theory. This study also formulated eight hypotheses that guided the analysis and using publicly available information of 200 Malaysian public listed companies for the financial year end 2009 and 2010 each. This study provides recent evidence of a positive relationship between audit quality and two audit committee characteristics: audit committee with postgraduate qualification and frequency of audit committee meeting. Further, a positive relationship is found between audit quality and internal audit function characteristic, which is size of internal audit function. The results indicate firms that consist of more audit committee members with higher tertiary education and meets regularly with well-resourced internal audit units have a significant relationship with the audit quality. Apart from contributing to the literature on corporate governance and audit quality, this study may serve as an input for the regulator to encourage strict enforcement for Malaysian-listed companies to incorporate corporate governance practices especially on audit committee composition and internal audit function.
Book Synopsis An Empirical Investigation of Audit Committee Members' Perceptions of Audit Quality by : Mary Sinclair Schroeder
Download or read book An Empirical Investigation of Audit Committee Members' Perceptions of Audit Quality written by Mary Sinclair Schroeder and published by . This book was released on 1983 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Audit Committee Structure and Performance by :
Download or read book Audit Committee Structure and Performance written by and published by . This book was released on 2001 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Audit Committee Structure and Performance by :
Download or read book Audit Committee Structure and Performance written by and published by . This book was released on 1995 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Audit Committee Structure and Performance by : Dorothy A. McMullen
Download or read book Audit Committee Structure and Performance written by Dorothy A. McMullen and published by . This book was released on 1992 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Audit Committee Expertise and Financial Reporting Quality by : Sherliza Puat Nelson
Download or read book Audit Committee Expertise and Financial Reporting Quality written by Sherliza Puat Nelson and published by . This book was released on 2011-11 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Audit Committee Quality and Internal Control by : Jayanthi Krishnan
Download or read book Audit Committee Quality and Internal Control written by Jayanthi Krishnan and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this study, I examine the association between audit committee quality and internal control quality. While information on the quality of internal control is not generally available, companies changing auditors are required to disclose any internal control problems that were pointed out by their predecessor auditors. The empirical results are based on a comparison of companies disclosing such internal control problems with a control sample of companies changing auditors but not disclosing internal control problems. Audit committee quality is measured in three dimensions: its size, its independence and its expertise. The internal control problems are observed at two levels of increasing seriousness: reportable conditions and material weaknesses. The sample time period precedes the effective dates of recent policy changes regarding audit committees. The results indicate that independent audit committees and audit committees with financial expertise are significantly less likely to be associated with the incidence of internal control problems. This is true for both levels of internal control problems. The results are consistent with recent policy emphasis on audit committee independence and expertise.
Book Synopsis An Empirical Investigation of the Characteristics of Companies with Audit Committees by : Jean Greene Crawford
Download or read book An Empirical Investigation of the Characteristics of Companies with Audit Committees written by Jean Greene Crawford and published by . This book was released on 19?? with total page 107 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Audit Committee Characteristics and the Perceived Quality of Financial Reporting by : Andrew J. Felo
Download or read book Audit Committee Characteristics and the Perceived Quality of Financial Reporting written by Andrew J. Felo and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper, we empirically examine the relationship between two audit committee characteristics - the composition (expertise and independence) and size of the audit committee - and the quality of financial reporting. We show that after controlling for firm size, board composition, a measure of management's commitment to transparency (the existence of an ethics program) and institutional ownership, the percentage of audit committee members having expertise in accounting or financial management is positively related to financial reporting quality. We also find some evidence of a positive relationship between the size of the audit committee and financial reporting quality. However, audit committee independence is not related to financial reporting quality. We also verify that our results are robust across different measures of financial reporting quality. Our results suggest that mandating greater expertise on audit committees rather than simply requiring one expert on the audit committee may be beneficial to investors. In addition, our results also provide weak support for the recommendation of the Blue Ribbon Committee that firms devote significant directorial resources to the audit committee. Given the prior evidence of a negative relationship between financial reporting quality and cost of capital, firms could improve their reporting quality by appropriately structuring their audit committees, thus reducing their cost of capital.
Book Synopsis An Empirical Investigation of the Impact of Audit Experience and Task on the Utilization of Decision Heuristics by : Janice D. DiPietro
Download or read book An Empirical Investigation of the Impact of Audit Experience and Task on the Utilization of Decision Heuristics written by Janice D. DiPietro and published by . This book was released on 1989 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Link Between Audit Committees, Corporate Governance Quality and Firm Performance by : Patrick Velte
Download or read book The Link Between Audit Committees, Corporate Governance Quality and Firm Performance written by Patrick Velte and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This literature review evaluates 146 empirical research studies on audit committees (AC) composition and resources which focus on the period after the Sarbanes Oxley Act (SOX). I will briefly introduce the theoretical, normative and empirical AC framework that comprises an adequate structure of the state-of-the-art of empirical research in this field. This is followed by a discussion of AC monitoring process which aims to enhance corporate governance quality, and is structured as follows: (1) financial reporting quality; (2) internal audit quality and (3) external audit quality. I will then evaluate the impact of AC on (4) firm performance. I will summarize the key findings in each area, and provide a description of the analyzed proxies for corporate governance quality and firm performance. Finally, I will discuss recommendations for future empirical AC research activities.
Book Synopsis Audit Service Quality by : Anja Marketta Morton
Download or read book Audit Service Quality written by Anja Marketta Morton and published by . This book was released on 1998 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Empirical Investigation of Internal and External Auditors' Judgements and Decisions Concerning Detailed Audit Testing by : Wafeek Hakim Abdelsayed
Download or read book An Empirical Investigation of Internal and External Auditors' Judgements and Decisions Concerning Detailed Audit Testing written by Wafeek Hakim Abdelsayed and published by . This book was released on 1996 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Empirical Investigation of the Relationships Between Individual and Firm Characteristics and Reduced Audit Quality by : Charles Francis Malone
Download or read book An Empirical Investigation of the Relationships Between Individual and Firm Characteristics and Reduced Audit Quality written by Charles Francis Malone and published by . This book was released on 1992 with total page 514 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Empirical Investigation of the Effects on Internal Auditors' Audit Planning Decisions Attributable to the Availability of Regression Analysis Data as Analytical Review Evidence by : James Douglas Cashell
Download or read book An Empirical Investigation of the Effects on Internal Auditors' Audit Planning Decisions Attributable to the Availability of Regression Analysis Data as Analytical Review Evidence written by James Douglas Cashell and published by . This book was released on 1984 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt:
