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Full-Text Articles in Business
Recent History Of Corporate Audit Committees, Brenda S. Birkett
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.