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.
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Showing 1 to 6 of 6 for “"audit committee effectiveness"”.
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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 …
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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 …
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Audit committee, corporate governance and the Sarbanes-Oxley Act 2002
… enhanced corporate value for some firms. Overall audit conu-nittee effectiveness decreased during the SOX period, but it increased in the post-SOX period, which indicates, in terms of corporate governance, SOX was beneficial to shareholders because it improved the overall audit committee …
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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 …
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THE EFFECTIVENESS OF CORPORATE GOVERNANCE AND EXTERNAL AUDIT ON CONSTRAINING EARNINGS MANAGEMENT PRACTICE IN THE UK
… predicts that corporate governance and external audit enhance the convergence of interests between shareholders and managers. The primary objective of this thesis is to investigate the effect of corporate governance and external audit on constraining earnings management practice in the UK. In …
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Audit committee's propensity to challenge significant accounting estimates: the joint effects of audit report content and investor type
… experimentally examines the joint effect of audit report content and investor type (i.e., primary shareholders of the firm) on audit committee members’ propensity to challenge management’s significant accounting estimates. Findings indicate that audit committee members engage in the highest …