Journal of Accounting Literature
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.
Copyright © 2002, University of Florida Accounting Research Center
University of Florida Accounting Research Center
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.
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