Document Type
Article
Publication Date
2002
Publication Source
Journal of Accounting Literature
Abstract
The empirical audit committee literature is both diverse and expansive, with rapid growth in recent years based on increased concerns about corporate governance and the quality of financial reporting. Our objective in this paper is to synthesize empirical literature on audit committee effectiveness to guide future thinking and research on audit committees. To organize our review, we focus on four components that we believe contribute to audit committee effectiveness (ACE) - audit committee composition, authority, resources, and diligence.
Inclusive pages
38-75
ISBN/ISSN
0737-4607
Document Version
Published Version
Copyright
Copyright © 2002, University of Florida Accounting Research Center
Publisher
University of Florida Accounting Research Center
Volume
21
Peer Reviewed
yes
eCommons Citation
DeZoort, F. Todd; Hermanson, Dana R.; Archambeault, Deborah S.; and Reed, Scott A., "Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature" (2002). Accounting Faculty Publications. 64.
https://ecommons.udayton.edu/acc_fac_pub/64
Included in
Accounting Commons, Business Administration, Management, and Operations Commons, Business Law, Public Responsibility, and Ethics Commons, Corporate Finance Commons, Nonprofit Administration and Management Commons
Comments
This document is provided for download by permission of the publisher. Permission documentation is on file.