The determinants of audit committees: evidence from the charity sector
作者： Juliana Jetty , Vivien Beattie
DOI: 10.1080/09540962.2012.703424
关键词: Audit 、 Principal–agent problem 、 Business 、 Corporate governance 、 Institutional theory 、 Resource dependence theory 、 Audit committee 、 Joint audit 、 Accounting 、 Chief audit executive
摘要: Drawing on the theoretical perspectives of agency theory, institutional theory and resource dependency this study finds that board attributes (consisting number trustees structure), charity size, nature charitable activities, external influences (namely proportion restricted funds, presence government funding auditor quality) are all significantly positively associated with annual report disclosure audit committee existence. No relationship was found either organizational legal form or donor dependence.
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