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Strengthening the Financial Reporting System: Can Audit Committees Deliver?
This paper reviews the literature on audit committees in order to evaluate the extent to which committees are effective in terms of strengthening financial reporting. The paper aims to achieve two goals: first. to provide updated information about the effectiveness of the audit committee, and second...
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| Published in: | International journal of auditing 2010-07, Vol.14 (2), p.174-210 |
|---|---|
| Main Authors: | , |
| Format: | Article |
| Language: | English |
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| cited_by | cdi_FETCH-LOGICAL-c4373-b96a0ac3cbb697a35420bc40bcb1bdcd6082eb5dbfc2329eb36f31aa74e4d7ed3 |
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| cites | cdi_FETCH-LOGICAL-c4373-b96a0ac3cbb697a35420bc40bcb1bdcd6082eb5dbfc2329eb36f31aa74e4d7ed3 |
| container_end_page | 210 |
| container_issue | 2 |
| container_start_page | 174 |
| container_title | International journal of auditing |
| container_volume | 14 |
| creator | Bédard, Jean Gendron, Yves |
| description | This paper reviews the literature on audit committees in order to evaluate the extent to which committees are effective in terms of strengthening financial reporting. The paper aims to achieve two goals: first. to provide updated information about the effectiveness of the audit committee, and second to identify research opportunities. Compared with other reviews on the matter, we cover a broader spectrum of theoretical perspectives from various fields, methods, and countries. In particular, our review investigates from a meta‐perspective the results reported in studies which examine the relationship between certain audit committee characteristics and measures of audit committee effectiveness. It is hoped that this work will sensitize accounting researchers about the appropriateness of extending the boundaries of research on audit committees, from methodological, theoretical, and geographical points of view. |
| doi_str_mv | 10.1111/j.1099-1123.2009.00413.x |
| format | article |
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| fulltext | fulltext |
| identifier | ISSN: 1090-6738 |
| ispartof | International journal of auditing, 2010-07, Vol.14 (2), p.174-210 |
| issn | 1090-6738 1099-1123 |
| language | eng |
| recordid | cdi_proquest_miscellaneous_1022117998 |
| source | International Bibliography of the Social Sciences (IBSS); Business Source Ultimate; Wiley-Blackwell Read & Publish Collection |
| subjects | Accounting research Audit committee Audit committees Audit offices Auditing Audits Committees Corporate governance Effectiveness Financial reporting Financial research Literature Regulation review of literature Studies |
| title | Strengthening the Financial Reporting System: Can Audit Committees Deliver? |
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