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Taxation

Accounting Historians Journal

1986

Audit committees -- History

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Recent History Of Corporate Audit Committees, Brenda S. Birkett Jan 1986

Recent History Of Corporate Audit Committees, Brenda S. Birkett

Accounting Historians Journal

This article explores factors in the financial, legal and social environments that have significantly influenced the development of corporate audit committees. Particular emphasis is given to the actions of the Securities and Exchange Commission and the American Institute of Certified Public Accountants.