Problemy ustalania efektywności komitetów audytu - istniejący dorobek i kierunki dalszych badań
作者： Dorota Dobija
DOI:
关键词:
摘要:
参考文章(24)
F. Todd DeZoort, Deborah S. Archambeault, Scott A. Reed, Dana R. Hermanson, Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature Journal of Accounting Literature. ,vol. 21, pp. 38- 75 ,(2002)
Timothy J. Fogarty, Lawrence P. Kalbers, Organizational and Economic Explanations of Audit Committee Oversight Journal of Managerial Issues. ,vol. 10, pp. 129- ,(1998)
Mark S. Beasley, Steven E. Salterio, The Relationship Between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience Social Science Research Network. ,(2001) , 10.2139/SSRN.272590
Laura F. Spira, Ceremonies of Governance: Perspectives on the Role of the Audit Committee Journal of Management & Governance. ,vol. 3, pp. 231- 260 ,(1999) , 10.1023/A:1009926203363
Ganesh Krishnamoorthy, Jeffrey R. Cohen, Arnold Wright, Corporate Governance in the Post Sarbanes-Oxley Era: Auditor Experiences Social Science Research Network. ,(2009)
Joseph V. Carcello, Dana R. Hermanson, Terry L. Neal, Richard A. Riley, Board Characteristics and Audit Fees Social Science Research Network. ,(2000) , 10.2139/SSRN.231582
Deborah Archambeault, F. Todd DeZoort, Auditor Opinion Shopping and the Audit Committee: An Analysis of Suspicious Auditor Switches International Journal of Auditing. ,vol. 5, pp. 33- 52 ,(2001) , 10.1111/1099-1123.00324
Joseph V. Carcello, Dana R. Hermanson, Terry L. Neal, Disclosures in Audit Committee Charters and Reports Accounting Horizons. ,vol. 16, pp. 291- 304 ,(2002) , 10.2308/ACCH.2002.16.4.291
Joseph V. Carcello, Terry L. Neal, Audit Committee Composition and Auditor Reporting The Accounting Review. ,vol. 75, pp. 453- 467 ,(2000) , 10.2308/ACCR.2000.75.4.453
Linda McDaniel, Roger D. Martin, Laureen A. Maines, Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy Accounting review: A quarterly journal of the American Accounting Association. ,vol. 77, pp. 139- 167 ,(2002) , 10.2308/ACCR.2002.77.S-1.139