Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 26 for “"Audit Committees"”.
-
Voluntary formation of audit committees and their practices : an Australian study
… the determinants for the voluntary formation of audit committees and analysed their practices using the annual reports for the financial year 2004. The sample size was obtained from the Connect 4 database of companies. Using Agency theory, the study hypothesized that voluntary formation of audit …
-
Female directors on audit committees and audit quality : evidence from the UK
… on the association between female directors on audit committees and audit quality is not convincing, as it fails to effectively consider the practitioners’ audit quality assessments. By utilising both the audit fees and meeting or beating the zero earnings benchmark as audit quality proxies, …
-
The Introduction of Audit Committees and Implementation of The Corporate Governance Code in Kuwait
This thesis explores the introduction of audit committees (ACs) and implementation of the corporate governance code (CGC) in Kuwait. The study has five aims: (1) to investigate the reasons for the delay in issuing the ACs’ regulations before the release of the CGC in 2013; (2) to explore why some …
-
The effectiveness of audit committees : an analysis of governance mechanisms as surrogates for effectiveness
Current recommendations in the UK identify the audit committee as a key component of effective corporate governance. These recommendations emphasise the importance of structure and processes in an effective audit committee. It is therefore important to consider if these structures and processes are …
-
An analysis of the role and performance of audit committees in the Victorian government public sector in providing assurance and governance
… has been to identify and analyse: the role of audit committees, the attributes of audit committee members, and the functions and activities that they perform in government-funded public sector organisations, focusing on Victorian government organisations. This research determined how audit …
-
AUDIT COMMITTEE OVERSIGHT OF INTERNAL CONTROL OVER FINANCIAL REPORTING
<p>This study investigates the processes audit committees employ to fulfill their obligation to oversee internal control over financial reporting (ICFR). Specifically, I explore audit committee processes within five fundamental internal control components: control environment, risk assessment, …
-
THREE ESSAYS ON MONITORING OF FINANCIAL REPORTING BY CORPORATE DIRECTORS
… focus public attention on the role of audit committees, auditors and CFOs in maintaining the integrity and quality of corporate financial reporting. The U.S. Congress passed the Sarbanes-Oxley Act (SOX) in July 2002, and the New York Stock Exchange (NYSE) and the NASDAQ Stock Market, …
-
The role of the audit committee within the UK framework of corporate governance and accountability
… exploration of the role and functioning of the audit committee within the UK framework of corporate governance. It contributes to the existing audit committee literature through • the presentation of a qualitative examination of the role of the audit committee in large UK public limited …
-
The impact of corporate governance on auditor independence: A study of audit committess in UK listed companies.
The thesis explores the relationship between Audit Committees and External Auditors’ fees of a sample of FTSE 350 companies in the UK for the period of 2005-2006. This is achieved by providing answers to three main research questions. First, what are the determinants of Audit Committee activity? …
-
The Impact of Constraining Auditor Behavior and Audit Committee Questioning on Non-GAAP Reporting Decisions
… While the level of flexibility external auditors exhibit during discussions over subjective GAAP reporting choices can influence management's GAAP reporting decisions, it is important to determine if this behavior affects subsequent non-GAAP reporting decisions. Additionally, recent calls …
-
The Role of Audit Committee: Analysis of the Influence of Financial Expertise
… of this thesis is to investigate the impact of audit committees, and particularly their financial expertise, on firms’ decisions. Specifically, this thesis addresses four sub-objectives, which are developed in four different empirical studies. The first two empirical studies aim to perform a …
-
Audit committee effectiveness in Victorian local government
… with particular reference to the role of the audit committee. The primary research question is: ‘Do audit committees in Victorian local government function effectively?’ The secondary research question is: ‘Do the investigations into local government maladministration and malfeasance enhance …
-
Corporate governance in Saudi Arabia: overview and empirical investigation
… members, chief executive officers 'CEOs', audit committee members and shareholders) towards the four mechanisms of corporate governance investigated in this study, namely: shareholders' rights; board of directors; audit committees and internai audit; and disclosure and transparency.
-
Corporate governance and likelihood of financial statement fraud: Evidence from Sri Lanka : A thesis submitted in partial fulfilment of the requirements for the Degree of Doctor of Philosophy at Lincoln University
… on selected practices: board effectiveness, audit committee characteristics, audit quality, and ownership structures. Board gender diversity and audit committee gender diversity are also examined. The research sample consists of 207 Sri Lankan listed companies on the Colombo Stock Exchange …
-
Did Critical Audit Matter Dry Runs Influence Management’s Accounting Behavior?
Regulators encouraged auditors, management, and audit committees to participate in critical audit matter (CAM) reporting ‘dry runs’ to simulate the determination, disclosure, and communication of CAMs in the years preceding the standard’s effective date. This study investigates whether CAM dry runs …
-
Audit committee effectiveness: Australia and Saudi Arabia
The mere presence of the audit committee does not necessarily translate into an effective monitoring body. As a result, the search for mechanisms to enhance corporate governance and increase the quality of financial reports has mostly focused on the structure of audit committees. This thesis …
-
The determinants and consequences of corporate social responsibility disclosure : the case of Jordan
… family directors in the board, foreign members, audit committee, type of external auditors, and CEO duality) and ownership structure (government ownership, institutional ownership, and ownership concentration). A quantitative approach is adopted for this research, and a content analysis technique …
-
The impact of institutional stock ownership on a firm's earnings management practice: an empirical investigation
… influential governance factors such as external audit, independence of boards or audit committees on the level of accrual management. Second, I develop a unique and powerful accrual model, which represents an improvement over the traditional models typically used in previous research and provides …
-
Audit Committee Oversight of Fraud Risk
<p>This study examines how audit committees (ACs) fulfill their responsibilities for assessing fraudulent financial reporting (FFR) risk by focusing on the social influence/risk aversion relationship. Although the AC’s responsibility for assessing FFR risk is arguably one of its most important …
-
Efficacy of corporate governance on corporate disclosure in developing economies: A comparative study of companies listed on selected stock markets in Sub Saharan Africa
… board size, board composition, composition of audit committees, block and director share ownership) and three control variables (Firm size, leverage, and profitability) that may have a significant influence on corporate disclosure. Corporate disclosure was categorized into disclosure of …
Page 1 of 2