TITLE

AUDIT COMMITTEES AS A GOVERNANCE DEVICE

AUTHOR(S)
IONESCU, LUMINIŢA
PUB. DATE
June 2014
SOURCE
Economics, Management & Financial Markets;Jun2014, Vol. 9 Issue 2, p127
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This research makes conceptual and methodological contributions to the role of the AC, the process of constructing AC effectiveness, the connection between the features of audit committee members and firms' governance structures, and attendees' formations of meaning surrounding their AC's effectiveness. My analysis complements the growing literature on the impact of financial expertise in the audit committee, processes and activities surrounding AC meetings, the adoption and nature of audit committees, and the influence of the audit committee features on shareholder wealth, firm performance, and financial reporting quality.
ACCESSION #
96778212

 

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