{"id":{"repo_id":"edithcowan","oai_identifier":"oai:ro.ecu.edu.au:theses-1189"},"canonical_url":"https://search.dev.ndltd.org/etd/edithcowan/oai:ro.ecu.edu.au:theses-1189","repository":{"repo_id":"edithcowan","name":"Edith Cowan University","base_url":"https://ro.ecu.edu.au/do/oai/"},"display":{"title":"Voluntary formation of audit committees and their practices : an Australian study","abstract":"The study has examined 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. 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