Access the full text.
Sign up today, get DeepDyve free for 14 days.
(1993)
Audit Committee effectiveness: an empirical investigation of the contribution of power
(1989)
An Investigation into the Use oJ; and Attitudes to, Audit Committees by Chief Accountants of New Zealand Listed Public Companies, Unpublished research
I. Bruegel (1992)
Flexibilisation and part-time work in Europe
An International Study of the Development, and Changing Role, of Audit Committees, Paper presented at the British Accounting Association Conference
(1995)
Micro-Credit - The Benign Paradox CRANFIELD
F. Leumann, R. Mautz (1977)
Corporate audit committees : policies and practices
Canadian Institute of Chartered Accountants (CICA) (1981) Audit Committees: A Research Study
J. Hailey (1993)
Localisation and expatriation : the continuing role of expatriates in developing countries
M. Keegan, François Degeorge (1998)
Corporate Governance Reports: Audit committees - a study in European corporate governanceCorporate Governance: An International Review, 6
R. Mautz, F. Neumann (1970)
Corporate audit committees
安井 正男 (1977)
監査委員会(Audit Committees)の独立性, 29
(1982)
The audit committee: Awaiting discovery in New Zealand
P. Collier (1992)
Audit committees in large UK companies
P. Wolnizer (1995)
Are Audit Committees Red HerringsAbacus, 31
This study sought to ascertain the incidence of audit committees in private and public sector corporates in New Zealand; the reasons for their adoption; their membership, administration and functions; disclosures relating to audit committees in annual reports; the attributes likely to enhance audit committees' effectiveness; and their perceived advantages and disadvantages. To accomplish this a mail survey was conducted amongst external auditors, internal auditors, chairpersons of significant private and public sector entities, and financial statement users. The survey found that about 60% of significant private and public sector corporates had audit committees, that these committees are expected to play a broad governance role, and that key players in the corporate arena support them strongly. However, it also found that the effectiveness of audit committees could be increased by having their objectives and responsibilities clearly defined in a written statement, and by disclosing their existence, membership and objectives in corporate annual reports.
International Journal of Auditing – Wiley
Published: Mar 1, 1998
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.