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 …

We examine research relevant to auditing related party transactions to contribute to the
PCAOB project on this topic and to provide other policy makers, auditors, and academics …

The article describes the factors that contribute to audit committee effectiveness. An effective
audit committee has qualified members with the authority and resources to protect …

The purpose of this paper is to review research on corporate governance and its impact on
financial reporting quality. This review will serve three purposes:(1) to suggest a corporate …

Im 1. Kapitel: Einführung und institutionelle Grundlagen wurde dargestellt, dass die
gegenwärtige Diskussion im externen Rechnungswesen insbesondere dessen Rolle als …

The past corporate accounting scandals have left the accounting profession in doubts of its
integrity and relevance. Against this backdrop, we investigated the impact of board …

Corporate scandals and failures such as Enron, WorldCom, etc. were highly catastrophic
and had a terrible effect on stakeholders. The pressure of globalisation and the intense …

This paper focuses on two important characteristics of board effectiveness:(1) the proportion
of independent non-executive directors; and (2) CEO Duality. The objective of this study is to …

The purpose of this paper was to establishing the effect of audit committee size and
experience on firm performance among listed firms in Nairobi securities exchange, Kenya …

Auditors participating in a survey identified oversight of financial reporting and the external
audit process, and ensuring quality internal controls, as the most important functions of …