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

Comments

This document is provided for download by permission of the publisher. Permission documentation is on file.

Publisher

University of Florida Accounting Research Center

Volume

21

Peer Reviewed

yes