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Full-Text Articles in Business
Members In Internal Audit, November 2002, American Institute Of Certified Public Accountants (Aicpa)
Members In Internal Audit, November 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Internal Audit, October 2002, American Institute Of Certified Public Accountants (Aicpa)
Members In Internal Audit, October 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Internal Audit, September 2002, American Institute Of Certified Public Accountants (Aicpa)
Members In Internal Audit, September 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Internal Audit, May 2002, American Institute Of Certified Public Accountants (Aicpa)
Members In Internal Audit, May 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Internal Audit, April 2002, American Institute Of Certified Public Accountants (Aicpa)
Members In Internal Audit, April 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Internal Audit, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)
Members In Internal Audit, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Internal Audit, January 2001, American Institute Of Certified Public Accountants (Aicpa)
Members In Internal Audit, January 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practice Alert 2002-2: Use Of Specialists, American Institute Of Certified Public Accountants. Professional Issues Task Force
Practice Alert 2002-2: Use Of Specialists, American Institute Of Certified Public Accountants. Professional Issues Task Force
Newsletters
No abstract provided.
Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed
Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed
Faculty and Research Publications
The article describes the factors that contribute to audit committee effectiveness. An effective audit committee has qualified members with the authority and resources to protect stakeholder interests by ensuring reliable financial reporting, internal controls, and risk management through its diligent oversight efforts. The determinants of audit committee effectiveness includes the audit committee composition, authority, resources and diligence. The major U.S. stock exchanges require that audit committees be composed of at least three independent, financially literate directors. Team issues also are relevant when considering audit committee composition. The audit committee derives its authority from the full board of directors, federal law …