Voluntary formation of audit committees and their practices : an Australian study

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. Using Agency theory, the study hypothesized that voluntary formation of audit committees was linked to Big 4 external auditors, proportion of independent directors, leverage, firm size, management's share of ownership, board size, assets in place and the total number of shares issued.

Grantor dc:publisher

Edith Cowan University, Research Online, Perth, Western Australia

Year dc:date

2008

Author dc:creator

• Jari, Amish

• Audit committees
• Australia.
• Accounting

Repository record dc:identifier

https://ro.ecu.edu.au/theses/189

OAI identifier oai:identifier

oai:ro.ecu.edu.au:theses-1189