Which attributes of audit committees are most beneficial for European companies? Literature
review and research recommendations | Emerald Insight Books and journals Case studies …

This literature review evaluates 117 empirical research studies on audit committee (AC)
composition, resources and incentives (period 2007 through 2015). Regulators all over the …

This study examines the extent to which the characteristics of the audit committee chair
enhance the quality of financial reports and reduce the possibility for companies to receive a …

Evidence about the relation between earnings management and voluntary audits is scarce,
and there is no research about the effectiveness of mandatory audits to improve earnings …

Purpose The purpose of this paper is to examine the relation between audit committee (AC)
and a set of other corporate governance mechanisms in one of the emerging economies …

O presente trabalho analisou o efeito das Big Four sobre o tipo de opinião dos auditores. O
estudo, descritivo, documental e quantitativo, analisou relatórios anuais de 504 empresas …

Contributors to audit committee effectiveness: An experimental study of external auditors’
perception Page 1 Corporate Governance and Organizational Behavior Review / Volume 7 …

Because of the failures that have occurred in the wake of the financial crises worldwide,
many studies and researchers have recommended establishing separate risk committees at …

Codes of good practices provide a soft alternative to the hard legislation approach to
corporate governance. These codes include a set of recommendations that companies are …

One of the key components of corporate governance frameworks, the audit committee is a
potent instrument for controlling and supervising earning management. It might significantly …