Bibliografie tematiche / Experience of audit committee

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Letteratura scientifica selezionata sul tema "Experience of audit committee"

Autore: Grafiati
Pubblicato: 4 giugno 2021
Ultima modifica: 4 febbraio 2022

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Articoli di riviste sul tema "Experience of audit committee"

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Rabab’ah, Mwafag, Omar Al-Sir e Ali A. Alzoubi. "The Impact of the Audit Committees' Properties on the Quality of the Information in the Banking Financial Reports: A Survey on Saudi Commercial Banks". International Business Research 10, n. 11 (18 ottobre 2017): 175. http://dx.doi.org/10.5539/ibr.v10n11p175.

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This study aims to identify the impact of the audit committees' properties on the quality of the information of the banking financial reports in the Saudi commercial banks by identifying the effect of identifying tasks and duties, independence, accounting and banking experience and efficiency of the audit committee on achieving the quality of the Saudi banking and financial reports. 110 questionnaires were distributed on the research sample and 105 questionnaires were received and analyzed through ANOVA. Results indicate that the availability of the audit committees' properties affect increasing the quality of the financial reports in the Saudi banking at the level of properties as a whole where the (P) probable value was (0.000 ), which is less than 0.05. It represents the functions and duties of the audit committee, the committee's independence in banks, the availability of the accounting and banking experience for the members of the audit committee and the efficiency of the audit committees at banks. The study recommends more emphasis on the diversity of the experiences of the members of the audit team and thus; the committee can performs its functions in a more efficient and effective way.
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Yustrida Bernawati, Paradisa Sukma,. "The Impact of Audit Committe Characteristics on Audit Quality". Jurnal Akuntansi 23, n. 3 (20 gennaio 2020): 363. http://dx.doi.org/10.24912/ja.v23i3.602.

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This research was conducted to investigate the effect of audit committee characteristics on audit quality. The characteristics of the audit committee used in this study are the number of audit committees, number of audit committee meetings, audit committee education background, and audit committee experience while audit quality is measured using audit fees. This study uses manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2018 with 70 observation data and uses OLS regression. The results of this study indicate all four Audit Characteristics, only size and experience significantly influence audit quality. While audit meetings and education do not significantly affect audit quality. Likewise with the education that can not ensure the capabilities possessed by members of the audit committee. Overall, the effectiveness of the audit committee has no significant effect on audit quality.
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Li, Chengai, Lin Pan e Meilan Chen. "The Overseas Experience of Audit Committee and Audit Fees: Empirical Evidence from China". Complexity 2021 (14 luglio 2021): 1–16. http://dx.doi.org/10.1155/2021/5454418.

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The complexity of audit committee experience, including the overseas experience, has an important impact on corporate governance. In this paper, we study the impact of the overseas experiences of the members of audit committee on audit fees. Our empirical analysis and results show that the audit committee overseas experience can significantly increase audit fees. Further, the positive influence of the audit committee overseas experience on audit fees is more pronounced in state-owned enterprises and regions with weak marketization. In addition, we divide the overseas experience into overseas learning experience and overseas working experience. We find that both types of experience present in the audit committee significantly increase the audit fees. Finally, we find that the audit committee overseas experience can significantly improve the quality of accounting information and play a positive role in corporate governance.
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Mnif Sellami, Yosra, e Imen Cherif. "Female audit committee directorship and audit fees". Managerial Auditing Journal 35, n. 3 (20 gennaio 2020): 398–428. http://dx.doi.org/10.1108/maj-12-2018-2121.

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Purpose The purpose of this paper is to examine the association between female audit committee representation and audit fees, taking into account their demographic attributes. Design/methodology/approach Research hypotheses have been tested by performing both univariate and multivariate analyses based on a sample of 790 firm-year observations from Swedish listed firms, spanning the period 2013-2017. Findings Initial finding derived from the empirical analyses provides consistent evidence of a positive association between female audit committee representation and audit fees. Controlling for self-selection bias, this finding holds unchanged. Therefore, female directors are voluntarily appointed to the companies audit committees. Including demographic attributes of women directors sitting in audit committees in the audit fees, models show that increased audit fees is driven by the level of female directors’ professional experience rather than their mere representation. Results from supplementary analysis document that the positive relationship between female audit committee representation and audit fees is more pronounced when the partner in charge of the audit engagement is a female, indicating that women presence on both the demand and supply-side of audit pricing enhance audit quality more importantly than when women are present on only the demand-side position of audit fees. Originality/value This study extends beyond recently published literature on the relation between audit committee gender-diversity and audit fees by offering a novel insight on demographic attributes of female directors enabling them to demand higher quality audits, as reflected by increased audit fees.
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DeZoort, F. Todd, e Steven E. Salterio. "The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments". AUDITING: A Journal of Practice & Theory 20, n. 2 (1 settembre 2001): 31–47. http://dx.doi.org/10.2308/aud.2001.20.2.31.

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Interest in audit committees as part of overall corporate governance has increased dramatically in recent years, with a specific emphasis on member independence, experience, and knowledge. This paper reports the results of a study investigating whether audit committee members' corporate governance experience and financial-reporting and audit knowledge affect their judgments in auditor-corporate management conflict situations. A sample of 68 audit committee members completed an accounting policy dispute case and several knowledge and ability tests. The results indicate that, as expected, greater independent director experience and greater audit knowledge was associated with higher audit committee member support for an auditor who advocated a “substance over form” approach in the dispute with client management. Conversely, concurrent experience as a board director and a senior member of management was associated with increased support for management. Collectively, these findings have a number of implications for practice and research. The results provide justification for calls that audit committees be composed completely of independent directors. The results also support auditor concerns that varying knowledge levels lead to systematic differences in audit committee member judgments in disputes between auditors and management.
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Zarza Herranz, César, Felix Lopez-Iturriaga e Nuria Reguera-Alvarado. "Audit committee expertise in large European firms". Managerial Auditing Journal 35, n. 9 (26 novembre 2020): 1313–41. http://dx.doi.org/10.1108/maj-11-2019-2478.

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Purpose This paper aims to study how audit committee member expertise is related to certain features of the committee and to the audit process. Design/methodology/approach Based on information from 2,477 directors from 296 firms in eight European countries between 2005 and 2014, this study measures average audit committee expertise using a continuous variable, which combines education-based and experience-based expertise. Different measures of the audit process are then regressed against this and other control variables. Findings Average committee expertise has increased in recent years. Education-based and experience-based expertise seem to be complementary. Results also show that committees with greater expertise meet more frequently, have fewer directors with full-time dedication and pay lower audit fees. There is no link to changes in the external firm audit, which may be due to mandatory auditor rotation. Originality/value The paper provides a comprehensive metric of audit committee expertise that includes directors’ academic background, professional experience and qualifications. In addition, this study expands current knowledge concerning whether and how committee expertise affects the audit process.
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Sultana, Nigar, Harjinder Singh e Asheq Rahman. "Experience of Audit Committee Members and Audit Quality". European Accounting Review 28, n. 5 (26 gennaio 2019): 947–75. http://dx.doi.org/10.1080/09638180.2019.1569543.

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Qeshta, Dr Mohammed Helmy. "Audit Committee Characteristics and Firm Performance: Evidence from the Insurance Sector in Bahrain". Revista Gestão Inovação e Tecnologias 11, n. 2 (5 giugno 2021): 1666–80. http://dx.doi.org/10.47059/revistageintec.v11i2.1789.

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This study examines the impact of the Audit Committee's characteristics on the performance of the five insurance companies listed on the Bahrain Burse over the period from 2012 to 2019. This study uses four board characteristics indicators; the size of the audit committee, independence of the audit committee, frequency of meetings of the audit committee, and expertise of the audit committee. Besides, this study takes into account two control variables, such as company size and firm age. Three-panel models used with a different dependent variable for each one were used in this study. The results of the study showed a statistically significant negative relationship between meetings of the audit committee and performance. The size of the audit committee, the independence of the audit committee and the experience of the audit committee have no significant association with the performance of the insurance companies listed on the Bahrain Stock Exchange. Alternatively, other AC features, different from those examined in this work, can be examined in future studies, such as the financial experience of its chair, the tenure of the committee and family ownership.
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Al Naim, Fahad, e Thamir Al Barrak. "The Role of Audit Committees in Limiting Earnings Management: An Empirical Study of Saudi Corporations". Humanities and Management Sciences - Scientific Journal of King Faisal University 22, n. 2 (2021): 1–9. http://dx.doi.org/10.37575/h/mng/0093.

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This study aims to measure the impact that audit committees have on earnings management for companies listed on Tadawul Stock Exchange. The sample includes firms in the basic materials sector for the years 2017 and 2018. The modified Jones model is used to investigate the impact of audit committee characteristics (independence, financial expertise, size, number of meetings, and percentage of shares owned) on earnings management. The results show that the greater the audit committee’s independence, percentage of shares owned, and number of meetings held contribute to limited earnings management. However, no evidence is found to support that financial experience or audit committee size have an impact on earnings management.
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Sylvia Veronica Siregar, Delfita Siagian,. "The Effect of Audit Committee Financial Expertise And Relative Status On Earnings Management: Case of Indonesia". Jurnal Akuntansi 22, n. 3 (7 novembre 2018): 321. http://dx.doi.org/10.24912/ja.v22i3.391.

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The aim of this research is to examine the effect of audit committee financial expertise (measured by audit committee experience in accounting, supervision, and financial)and audit committee status (relative to management) on earnings management. Our samples consist of 384 observations in Indonesia Stock Exchange for the year 2012-2014. The result of this research shows that audit commite financial expertise has no significant effect on earnings management. However, we find evidence that audit committee financial expertise haspositive effect on income decreasing accruals. This finding indicates that audit committee may perceived that conservatism is one of the mechanism to restrict management opportunistic behavior. We do not find significant evidence of the joint effect of audit committee status and audit committeee expertise on earnings management.
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Più fonti

Tesi sul tema "Experience of audit committee"

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Singtokul, Ong-Ard. "Experience, episodic knowledge and judgment in an audit committee member task: experimental evidence". Diss., Georgia Institute of Technology, 2010. http://hdl.handle.net/1853/34663.

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I conduct experiments to investigate how episodic knowledge obtained from prior experience as an auditor or a manager affects audit committee members' judgment in supporting the auditor in a disagreement with management. This paper sheds light on the advantage of first-hand accounting-related experience in the important oversight task. It also brings to bear the potential benefit from direct manager experience as claimed by researchers and regulators. I find that the episodic knowledge obtained from prior experience as an auditor, especially the experience of having been a diligent auditor, strengthens the degree of auditor support of participants in the role of an audit committee member. By contrast, the effect of episodic knowledge from first-hand experience as a manager on the likelihood of auditor support varies with the manager type. While the episodic knowledge acquired from direct experience as an aggressive manager augments the level of auditor support, such knowledge attained by prior experience as a conservative manager has no significant effect.
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Singhvi, Meghna. "Audit Committee Director Turnover". FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/448.

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Actions by both private sector organizations and legislators in recent years have highlighted the importance of the audit committee of the board of directors of corporations in the financial reporting process. For example, the Sarbanes Oxley Act of 2002 has multiple sections that deal with the composition and functioning of audit committees. My dissertation examines multiple issues related to the composition of audit committees. In the first two parts of my dissertation, I examine the stock market reactions to disclosures of audit committee appointments and departures in the 8-Ks filed with the SEC during 2008 and 2009. I find that there is a positive stock market reaction to the appointment of audit committee directors who are financial experts. The second essay investigates the cumulative abnormal return to departure of audit committee directors. I find that when an accounting expert leaves the audit committee, the market reaction is significantly negative. These results are consistent with regulators’ concerns related to having directors with audit, accounting and other financial expertise on corporate audit committees. The third essay of my dissertation examines the changes in audit committee composition in the last decade. I find that while the increase in audit committee size is relatively modest, there has been a significant increase in the number of audit committee experts and the frequency of audit committee meetings over the past decade; interestingly, such increase in the number of meetings has persisted even after the media focus on the auditing profession, in the immediate aftermath of the Enron and Andersen failures, have waned. My results show that audit committee composition and its role continues to evolve with regulatory and other corporate governance related changes.
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Jamil, Nurul Nazlia. "The effects of politically connected audit committees on audit fee and audit process : evidence in Malaysia". Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/the-effects-of-politically-connected-audit-committees-on-audit-fee-and-audit-process-evidence-in-malaysia(15096026-5152-49e5-97fe-7ef52cafd8fb).html.

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This study aims to contribute to an understanding of politically connected audit committees on audit fees and the audit process in an emerging market, using the case of Malaysia. Malaysia offers an interesting and important setting as Malaysian companies are highly concentrated and politically sensitive. In particular, the study seeks to: (i) examine the level of political connections represented in the audit committees associated with the level of audit fees incurred by Malaysian public listed companies; and (ii) examine whether politically connected audit committees have an impact on the audit process. Currently, there is scant evidence on the influence of politically connected audit committees on audit fees and the audit process. The study draws upon agency and resource dependence theories, which suggest that politically connected audit committees serve two important functions: monitoring on behalf of the shareholders, and providing resources to the companies. For the purpose of this study, a mixed method approach (archival data analysis and interviews) has been adopted. Four hypotheses are tested: (1) There is a positive relationship between the proportion of audit committee members who are senior government officers (SGO) and audit fees; (2) There is a positive relationship between the proportions of audit committee members who are politicians and audit fees; (3) There is a positive relationship between the percentage of government shares and audit fees; and (4) There is a positive relationship between audit committee characteristics (independence, size, meeting and financial expertise) and audit fees. In addition, the knowledge obtained from the interviews with Big 4 auditors and members of audit committees from the selected companies provide further insights on the influence of political connections on the audit process. The results of the study indicate that politically connected audit committees (identified by members who are either senior government officers or politicians) have a significant association with the incidence of higher audit fees. This suggests that politically connected audit committees are able to capitalise on their connections to influence companies and create direct demand for the auditors to increase their audit effort, as measured by audit fees. Contrary to expectations, this study did not find a significant relationship between government shares and audit fees. This result may be explained by the fact that government shares are managed by a variety of institutions on behalf of the government, and differences in the objectives and characteristics of the institutions that administer the shares can weaken the demand for higher efforts from auditors. An in-depth analysis of the interviews further reveals that political connections do affect the audit process. It appears that the existence of political connections leads to an increase in audit work such in a variety of ways, such as auditor-client negotiations, private meetings with audit committees and re-engineering the scope and planning of the actual audit work. One of the issues that emerges from these findings is that companies highly value political connections to obtain external resources given the uncertainties in the business environment. Also, the findings highlight the need for stronger corporate governance to mitigate the higher inherent audit risks in politically connected companies.
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Seay, Emily Renee. "AN AUDIT COMMITTEE MEMBER’S ROLE IN AUDIT ADJUSTMENT DISPUTES: THE EFFECT OF EXTERNAL AUDITOR ATTACHMENT ON AN AUDIT COMMITTEE MEMBER’S ASC 360 ADJUSTMENT DECISIONS". OpenSIUC, 2016. https://opensiuc.lib.siu.edu/dissertations/1157.

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Audit committee members play a pivotal role in the audit process, specifically, when negotiating disputes between management and the external auditor concerning audit adjustments. According to Auditing Standard 16 (formerly AU Section 380.34-.44), the external auditors are required to discuss, with the audit committee, all significant findings resulting from the completion of the audit including: (i) qualitative aspects of estimates; (ii) uncorrected misstatements; and (iii) disagreements with management (PCAOB 2015). Prior literature suggests an audit committee’s propensity to support the external auditor when dealing with the issues described above (Knapp 1987; DeZoort and Salterio 2001; DeZoort et al. 2003b; DeZoort et al. 2003a). However, these studies do not address how behavioral factors such as a relationship between the external auditors and audit committee members can affect a member’s stance on a proposed audit adjustment. The purpose of this study is to investigate the effect that the relationship between audit committee members and external auditors has on a member’s recommendation for proposed audit adjustments during a management dispute with the external auditor (i.e., whether they side with the external auditors or management). Specifically, this experiment examines the effects of relationships and the mediating effect of external auditor tenure on an audit committee member's judgments through the application of several social cognitive theories: (i) attachment theory; (ii) social judgment theory; (iii) and internal working models. Results indicate that external auditor/audit committee member relationships and auditor tenure significantly influence an audit committee member’s decision making when faced with an auditor/management dispute. Also, auditor tenure (long) does not negatively affect audit quality.
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Wang, Zijian. "Board characteristics, audit committee, and audit fees : Evidence from Swedish listed companies". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202576.

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This thesis examines the empirical relationship between a set of board characteristics (i.e. independence, diligence and expertise), audit committee (existence, characteristics and status within the board), and audit fees in a sample of Nasdaq OMX Stockholm-listed companies. The author investigates the relationship using a sample of 187 company-year observations for year 2011. Through multivariate regression analysis, the author found that more independent boards are associated with lower audit fees, while more expert boards and audit committee existence are associated with higher audit fees at the conventional levels. Results as such suggest that board independence, expertise and audit committee existence can influence the demand for audit coverage. Through further analyzing a subsample of 116 companies with audit committees, the author additionally found that more audit committee meetings are associated with higher audit fees, while wholly independent audit committees and an increase in the relative size of audit committee to nomination committee are associated with lower audit fees at the conventional levels. These findings are supportive for the Swedish regulatory requirement of adopting audit committees in the Nasdaq OMX Stockholm-listed companies effective from 2009 and have implications for enhancing board- and audit committee effectiveness in the Swedish listed companies.
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Gabre, Helen G. "An empirical investigation of audit committee decision quality /". Full text available from ProQuest UM Digital Dissertations, 2008. http://0-proquest.umi.com.umiss.lib.olemiss.edu/pqdweb?index=0&did=1850412431&SrchMode=1&sid=2&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1279138636&clientId=22256.

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Thesis (Ph.D.)--University of Mississippi, 2008.
Typescript. Vita. Major professor: Dr. Morris H. Stocks Includes bibliographical references (leaves 133-145). Also available online via ProQuest to authorized users.
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Tangruenrat, Chanchai. "Audit committee process in the emerging market of Thailand". Thesis, University of Manchester, 2014. https://www.research.manchester.ac.uk/portal/en/theses/audit-committee-process-in-the-emerging-market-of-thailand(17d6c1ac-7f69-4157-b041-c9c70d6a3522).html.

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This thesis examines the effects of behavioural traits and power on the governance role of audit committees (ACs). A conceptual view implicit in most extant studies is that the AC process is similar across countries, and as such research tends to focus on the existence of, and effects associated with, structural features as stipulated in governance codes based on agency theory. In contrast, this thesis is premised on the view that, while the adoption of ACs is influenced inter alia by international convergence, local country factors are also potentially a major influence affecting the role and functioning of ACs. Apart from the country factors, the causes for variations in AC’s impacts on the external audit have not been subject to much research. In response to the calls for additional theoretical work on AC operations and more studies on the AC process, this thesis introduces the concepts of behavioural traits and power to the study of ACs. Semi-structured interviews of the ACs and the participants in the AC process in Thailand were conducted during 2011 and 2012. The interviewees include 11 AC members (three being foreigners in Thai ACs), 12 external auditors and 17 other participants. The research explores how “behavioural traits”—the behaviour of interviewees as conditioned by the cultural context—affect AC governance role. Power is analysed in terms of contexts and structures, sources of power, will and skill, and content of power, a model proposed by Pettigrew and McNulty (1998; 1995).This thesis finds that while professional traits, such as AC independence, expertise, and diligence, still play a role in conditioning the AC process and related outcomes, behavioural traits and the will and skill to exercise power by the ACs and the AC participants are fundamental to the AC process. Krengjai, one of the most prominent Thai behavioural traits, has both positive and negative effects on the AC governance process, depending on the level of krengjai of the participants. Krengjai may lead to positive governance outcomes when the other participants in the AC process are krengjai of the ACs. On the contrary, governance can be compromised when the ACs are krengjai of the other participants in the AC process, whether of another AC member, management or external auditor. The participation of foreign AC members in Thai ACs in this research results in strong and diverse ACs because of their lower krengjai trait. The findings also reveal that, although there are wide variations of AC’s influence on the governance process, especially in the areas of auditor selection and the resolution of disputes between management and external auditors, a majority of ACs in this research only have ceremonial effects. On auditor selection, the main causes of AC’s ceremonial effect are the perception of similar quality among the Big-4 audit firms, favouring of management preferences regarding auditor choice by ACs and time constraints of AC members, all of which result in reduced will to exercise power by ACs. However, ACs with strong will and skill to exercise power can also effect auditor changes. The AC’s effects on dispute resolution vary, depending very much on the AC’s will to deploy power. Factors causing ACs to have weak will include the lack of AC independence and the krengjai behavioural trait of AC members. Inadequate power source (knowledge), skill and context also contribute to ACs only having ceremonial influence. The thesis reveals that for ACs to have significant influence, they need a combination of all power components appropriate to the circumstances.
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Koranteng, Isaac. "Audit committee effectiveness in an Eastern Cape provincial department". Thesis, Nelson Mandela Metropolitan University, 2015. http://hdl.handle.net/10948/4045.

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The discussion on the extent to which audit committees perform the oversight function of financial governance is important. This is particularly so in the Eastern Cape where the implementation of the Public Finance Management Act (PFMA) of 1999 has not significantly improved financial management. The deteriorating financial management environment of provincial departments impacts negatively on service delivery and is therefore a matter of great concern to the political administrators at both national and provincial levels. The objective of this study is to determine how effective audit committees are in Eastern Cape provincial departments and how this translates into good financial governance and, ultimately, improved service delivery. To achieve this objective, a literature review of the link between audit committee effectiveness, accountability and corporate governance in the public sector was conducted. It was found that audit committees in the public sector have similar responsibilities to that of the private sector and lack of accountability in the public sector impacts negatively on service delivery. A second literature review was conducted to highlight the current state of public financial management in South Africa and how this has had an impact on financial management in Eastern Cape provincial departments. A qualitative research methodology was applied because the researcher is of the opinion that the research question asked is more interpretive than predictive. An interview survey was conducted in which senior management officials were selected from provincial departments and interviewed using semi-structured questions. The research study concluded, that provincial departments in the Eastern Cape have all established audit committees in line with the Public Finance Management Act (PFMA) National Treasury regulations. These committees are however ineffective. Ineffectiveness is as a result of, among other factors, lack of stability in accounting officer and chief financial officer positions. Secondly, senior management have not been made to account for the persistent negative audit outcomes in their departments. The research recommends that the political leadership of the province should ensure stability in leadership, particularly in the position of accounting officer and the chief financial officer.
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Mat, Zain Mazlina, e n/a. "The Impact of Audit Committee and Internal Audit Attributes on Internal Audit Contribution to Financial Statement Audits and Audit Fees: Perceptions of Malaysian Internal Auditors". Griffith University. Griffith Business School, 2005. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20060814.111202.

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This thesis has two (2) broad objectives. The first objective is to test the impact of audit committee and internal audit (IA) function characteristics on IA contribution to the financial statement audit. The second objective is to investigate whether a negative association exists between IA contribution to the financial statement audit and audit fees. The study is conducted in a Malaysian context and focuses on the perspectives of internal auditors. There are a number of motivations for the study. In particular, previous studies have not addressed the need for a better understanding of how corporate governance mechanisms such as audit committee and IA unit attributes may affect IA contribution to the financial statement audit. Also, the results of prior studies on the link between IA contribution to the financial statement audit and audit fees are mixed and inconclusive. Furthermore, there is limited empirical evidence in this area from emerging economy countries, with relatively less developed capital markets such as Malaysia. The underlying theme throughout this thesis is that corporate governance mechanisms i.e., audit committee and IA characteristics have the potential to affect the efficiency of the IA unit thus leading to greater contribution of IA to financial statement audits. Specifically, the thesis argues that certain characteristics of audit committees such as the independence of audit committee members from the management, audit committee members' experience and knowledge in accounting, auditing and finance and their level of interactions with the chief internal auditor have the potential to increase the contribution of IA work to financial statement audits. Likewise, it is also postulated that characteristics of the IA function such as their size and prior experience of their staff in auditing are likely to improve the level of efficiency and hence, encourage greater contribution of IA to the external audit work. Finally, due to the saturation of the audit services market coupled with significant competition among public accounting firms, it is also predicted that the contribution of IA work is increasingly viewed as a potential means of improving external audit efficiency (i.e. by reducing time and effort), leading to lower audit fees. Seven (7) hypotheses are tested in this study based on Malaysian data during 2003. Data collection adopted a multi approach with three (3) key sources of data: a questionnaires survey, in-depth interviews and publicly available data from annual reports. The data collection process involved a mail survey addressed to the chief internal auditors of companies listed on the Kuala Lumpur Stock Exchange (KLSE) Main Board. Five-hundred and two questionnaires (502) were mailed and a total of 101 (20.03%) responses were returned, of which 76 (17.9%) were useable. In addition, in-depth interviews were conducted with 11 chief internal auditors selected from various industries which were also listed on the KLSE Main Board. Finally, publicly available data from annual reports were utilized. The study makes a number of contributions. First, it provides empirical evidence on the impact of audit committee characteristics on IA contribution to financial statement audits. In particular, the study supports a positive relationship between IA contribution to the financial statement audit and three (3) dimensions of audit committee characteristics namely the proportion of independent audit committee members, the extent of audit committee members' experience and knowledge in auditing, accounting and finance, and the frequency of meetings between the chief internal auditor and the audit committee. This suggests that a high proportion of independent audit committee members with experience and knowledge in accounting, auditing and finance is able to enhance the efficacy of the IA function and thus, encourages external auditors to rely more on the IA function. The results support the earlier predictions that more frequent meetings conducted between audit committees and the chief internal auditor leads to higher extent of IA contribution to the financial statement audit. Further, findings of this study also provides support for the positive relationship between the characteristics of the IA function, namely the size of the IA function and the proportion of staff with prior experience in auditing and IA contribution to the financial statement audit. The results suggest that internal auditors contribute more to the financial statement audit when the size of the IA function is larger and when the proportion of IA staff with prior experience in auditing is higher. Finally, the second model tests for a negative relationship between IA contribution to the financial statement audit and audit fees. However, the results did not yield a significant relationship between these two variables. Further clarifications for this result were derived from the interviews with the chief internal auditors. Specifically, it appears that any saving in time and effort due to the contribution of IA to financial statement audits may possibly be used by external auditors to expand their investigations into other more complex areas that require greater attention from them. Other findings from the interviews also suggest that audit committees play an important role as communication facilitators between the IA staff and management, especially by providing a candid forum for IA staff to express their opinions as well as supporting IA staff's recommendations based on their findings during audit investigations. Further, the leadership role of the audit committee also tends to assist the internal auditors to better communicate with management and to ensure that management will act upon the internal auditor's recommendations. In conclusion, the findings may have some implications for regulators and others concerned with establishing guidelines and listing rules pertaining to audit committee effectiveness especially in developing countries. Furthermore, this study also contributes to the literature on how an IA unit's resourcing has implications for IA contribution to the financial statement audit. While the current professional standards (i.e., ISA 610, SAS 65, and AUS 604) view IA as a substitute for external audit, such professional standards also require external auditors to evaluate the quality of IA unit before relying on the work of IA or accept the contribution of IA to the financial statement audit. As such, this study provides evidence on the potential impact that audit committees and IA units may have on such contribution of IA to the financial statement audit.
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Roffler, Mario. "Professionalität in Schweizer Audit Committees". St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/04607396001/$FILE/04607396001.pdf.

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Libri sul tema "Experience of audit committee"

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Ostrom, John S., e Richard L. Staisloff. The audit committee. Washington, DC: Association of Governing Boards of Universities and Colleges, 2011.

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Verschoor, Curtis C. Audit committee essentials. Hoboken, N.J: Wiley, 2008.

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Verschoor, Curtis C., a cura di. Audit Committee Essentials. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119201472.

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Offenhammer, Christian. Audit Committee Essentials. Wiesbaden: Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-04642-2.

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Verschoor, Curtis C. Audit committee briefing -- 2001: Facilitating new audit committee responsibilities. Altamonte Springs, Fla: Institute of Internal Auditors, 2001.

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Braiotta, Louis. The audit committee handbook. 5a ed. Hoboken, N.J: Wiley, 2010.

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1943-, Braiotta Louis, a cura di. The audit committee handbook. 2a ed. New York: Wiley, 1994.

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Braiotta, Louis. The audit committee handbook. 5a ed. Hoboken, N.J: Wiley, 2010.

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Braiotta, Louis, R. Trent Gazzaway, Robert H. Colson e Sridhar Ramamoorti, a cura di. The Audit Committee Handbook. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119199816.

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Braiotta, Louis. The audit committee handbook. 4a ed. New York: Wiley, 2004.

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Capitoli di libri sul tema "Experience of audit committee"

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Gutterman, Alan S. "Audit Committee". In Sustainability and Corporate Governance, 52–64. New York City : Taylor and Francis, 2020.: Routledge, 2020. http://dx.doi.org/10.4324/9781003091622-5.

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Lessambo, Felix I. "The Audit Committee and Management Fraud". In The International Corporate Governance System, 339–48. London: Palgrave Macmillan UK, 2014. http://dx.doi.org/10.1057/9781137360014_24.

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Báger, Gusztáv. "Hungary’s Audit Experience with PPPs". In Public Investment and Public-Private Partnerships, 285–94. London: Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/9780230593992_19.

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Xiang, Rui, e Meng Qin. "Female Audit Committee Member’s Characteristics and High Quality External Audit Demand". In Advances in Intelligent Systems and Computing, 857–70. Singapore: Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-1837-4_71.

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Zheng, Tingting, Wenqing Jiang, Peng Zhao, Jing Jiang e Ningruo Wang. "Will the Audit Committee Affects Tax Aggressiveness?" In Proceedings of the Twelfth International Conference on Management Science and Engineering Management, 1313–26. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-93351-1_102.

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Turley, Stuart, e Mahbub Zaman. "The Corporate Governance Effects of Audit Committee". In Accounting and Regulation, 133–59. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-8097-6_7.

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Turner, Bruce R. "Holding Court at the Audit Committee Table". In Rising from the Mailroom to the Boardroom, 309–43. Boca Raton: CRC Press, 2021. http://dx.doi.org/10.1201/9781003096047-11.

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Offenhammer, Christian. "Das Audit Committee im Rahmen einer effektiven Corporate Governance". In Effektivitätsorientierte Ausgestaltung von Audit Committees, 162–232. Wiesbaden: Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-8349-4384-2_4.

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Fischer, Philipp E. "Data Protection Audit: The German Experience". In Beyond Data Protection, 233–59. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-33081-0_12.

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Offenhammer, Christian. "Empirische Untersuchung zum Audit Committee im Rahmen einer effektiven Corporate Governance". In Effektivitätsorientierte Ausgestaltung von Audit Committees, 233–316. Wiesbaden: Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-8349-4384-2_5.

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Atti di convegni sul tema "Experience of audit committee"

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Florencea, Novia, e Yulius Kurnia Susanto. "Audit Committee: Woman, Experience, Education on Earnings Management". In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.5.

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Grau Grau, Alfredo Juan, e Inmaculada Bel Oms. "Big Data in Corporate Governance decision". In CARMA 2020 - 3rd International Conference on Advanced Research Methods and Analytics. Valencia: Universitat Politècnica de València, 2020. http://dx.doi.org/10.4995/carma2020.2020.11600.

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Progress in Big Data in recent years has grown exponentially, which hasallowed the detection and processing of a large amount of data. Until recently,this fact was unattainable by the lack of mechanization of the corporategovernance reports. This paper investigates the relationship betweencorporate governance decisions affect the indebtedness policies of 1,956industrial companies listed in Europe and the USA over the period 2016–2018(5,868 observations). To measure corporate governance decisions, we usedetailed information on the expertise of audit committees, the proportion ofindependent directors, board structures and women's presence on corporateboards. Our findings, which are based on a static panel data analysis, showthat there is a strong negative relationship between Audit Committeesexpertise and indebtedness level in European and North American companies.There are also evidence that European and American companies with a one-tier board structure and Audit Committees expertise are less likely to havelower level of indebtedness. Our results shed new light on corporategovernance in relation to the experience of audit committees and the influenceof their characteristics on indebtedness policy.
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Wahyuningrum, Indah Fajarini Sri, Subowo, Badingatus Solikhah e Indah Anisykurlillah. "The Influence of Audit Experience and Gender on Audit Judgment". In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009501804550459.

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Abdulkarim, Leena F., e Omar I. Juhmani. "Audit Committee and Intellectual Capital Disclosures". In 2020 Second International Sustainability and Resilience Conference: Technology and Innovation in Building Designs. IEEE, 2020. http://dx.doi.org/10.1109/ieeeconf51154.2020.9319968.

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"Experience Report Committee". In AGILE 2006 (AGILE'06). IEEE, 2006. http://dx.doi.org/10.1109/agile.2006.27.

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"Experience program committee". In NOMS 2016 - 2016 IEEE/IFIP Network Operations and Management Symposium. IEEE, 2016. http://dx.doi.org/10.1109/noms.2016.7502785.

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"Experience Reports Committee". In Agile Development Conference. IEEE, 2004. http://dx.doi.org/10.1109/adevc.2004.14.

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"Experience Reports Committee". In Proceedings. Agile 2005. IEEE, 2005. http://dx.doi.org/10.1109/adc.2005.23.

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"Experience program committee". In 2015 IFIP/IEEE International Symposium on Integrated Network Management (IM). IEEE, 2015. http://dx.doi.org/10.1109/inm.2015.7140265.

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Ismail, Wan Adibah Wan, e Khairul Anuar Kamarudin. "Family firms and audit risks: The role of audit committee financial expertise". In 2012 IEEE Symposium on Business, Engineering and Industrial Applications (ISBEIA). IEEE, 2012. http://dx.doi.org/10.1109/isbeia.2012.6422883.

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Rapporti di organizzazioni sul tema "Experience of audit committee"

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McCurdy, Rodney K. A Comparison of the Audit and Accreditation Tools Used By The Health Care Financing Administration, The Texas Department of Insurance, and The National Committee on Quality Assurance: The Cost of Multi-Agency Oversight on Medicare+Choice Plans in Texas. Fort Belvoir, VA: Defense Technical Information Center, aprile 2001. http://dx.doi.org/10.21236/ada420956.

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AbuMezied, Asmaa, e Rahhal Rahhal. Towards a Gender-Sensitive Private Sector in the OPT. Oxfam, aprile 2021. http://dx.doi.org/10.21201/2021.7338.

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This learning paper describes Oxfam's experience of conducting a Participatory Gender Audit with private sector companies in the agriculture sector in the OPT. It highlights issues such as women’s limited access to the labor market, their weak representation both as staff and as decision makers, the absence of gender-sensitive working conditions and policies, and a lack of consideration for women as customers and suppliers. The paper looks at the approach used when conducting the audits and the challenges around their implementation. It provides ideas and learning on how to successfully manage the audits so that companies are willing to buy in to the process and are supported to adopt gender-sensitive policies.
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Kyllönen, Katriina, Karri Saarnio, Ulla Makkonen e Heidi Hellén. Verification of the validity of air quality measurements related to the Directive 2004/107/EC in 2019-2020 (DIRME2019). Finnish Meteorological Institute, 2020. http://dx.doi.org/10.35614/isbn.9789523361256.

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This project summarizes the results from 2000–2020and evaluates the trueness andthequality control (QC) procedures of the ongoing polycyclic aromatic hydrocarbon (PAH)and trace element measurements in Finlandrelating to Air Quality (AQ) Directive 2004/107/EC. The evaluation was focused on benzo(a)pyrene and other PAH compounds as well as arsenic, cadmium and nickel in PM10and deposition. Additionally, it included lead and other metals in PM10and deposition, gaseous mercury and mercury deposition, andbriefly other specificAQ measurements such as volatile organic compounds (VOC)and PM2.5chemical composition. This project was conducted by the National Reference Laboratory on air quality and thiswas the first time these measurements were assessed. A major part of the project was field and laboratory audits of the ongoing PAH and metal measurements. Other measurements were briefly evaluated through interviews and available literature. In addition, the national AQ database, the expertise of local measurement networks and related publications were utilised. In total, all theseven measurement networks performing PAH and metal measurements in 2019–2020took part in the audits. Eleven stations were audited while these measurements are performed at 22 AQ stations in Finland. For the large networks, one station was chosen to represent the performance of the network. The audits included also six laboratories performing the analysis of the collected samples. The audits revealed the compliance of the measurements with the AQ Decree 113/2017, Directive 2004/107/EC and Standards of the European Committee for Standardization(CEN). In addition, general information of the measurements, instruments and quality control procedures were gained. The results of the laboratory audits were confidential,but this report includes general findings, and the measurement networks were informed on the audit results with the permission of the participating laboratories. As a conclusion, the measurementmethodsusedwere mainly reference methods. Currently, all sampling methods were reference methods; however, before 2018 three networks used other methods that may have underestimated concentrations. Regarding these measurements, it should be noted the results are notcomparable with the reference method. Laboratory methods were reference methods excluding two cases, where the first was considered an acceptable equivalent method. For the other, a change to a reference method was strongly recommended and this realized in 2020. For some new measurements, the ongoing QC procedures were not yet fully established, and advice were given. Some networks used consultant for calibration and maintenance, and thus theywere not fully aware of the QC procedures. EN Standards were mostly followed. Main concerns were related to the checks of flow and calculation of measurement uncertainty, and suggestions for improvement were given. When the measurement networks implement the recommendations given inthe audits, it can be concluded that the EN Standards are adequately followed in the networks. In the ongoing sampling, clear factors risking the trueness of the result were not found. This applies also for the laboratory analyses in 2020. One network had concentrations above the target value, and theindicative measurementsshould be updated to fixed measurements.
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