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Academic Journal

Non-Audit Services in Audit Committee Interlocked Firms, Financial Reporting Quality, and Future Performance.

Subjects: FINANCIAL statements; AUDIT committees; AUDITING

  • Source: Journal of Accounting, Auditing & Finance; Oct2023, Vol. 38 Issue 4, p804-832, 29p, 7 Charts, 3 Graphs

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Academic Journal

The ICFR process: Perspectives of accounting executives at large public companies.

Subjects: PUBLIC companies; AUDIT committees; EXECUTIVES

  • Source: Contemporary Accounting Research; Fall2023, Vol. 40 Issue 3, p1671-1703, 33p

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Academic Journal

The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation.

Subjects: AUDIT committees; AUDITORS; BANK management

  • Source: International Journal of Auditing; Apr2024, Vol. 28 Issue 2, p408-431, 24p

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Academic Journal

Is Audit Quality Higher When Audit Committees Report Strong Oversight?

Subjects: AUDIT committees; AUDITING; COMMITTEE reports

  • Source: Current Issues in Auditing; Spring2024, Vol. 18 Issue 1, pP10-P19, 10p

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Academic Journal

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB's Proposed Auditing Standard—General Responsibilities of the Auditor in Conducting an Audit and Proposed Amendments to PCAOB Standards

Subjects: AUDITING standards; AUDIT committees; AUDITORSPUBLIC Company Accounting Oversight Board; AMERICAN Accounting Association

  • Source: Current Issues in Auditing; Spring2024, Vol. 18 Issue 1, pC1-C10, 10p

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Academic Journal

The audit committee and dividend policy: an empirical study of the post-SOX era.

Subjects: AUDIT committees; DIVIDEND policy; AUDITORS

  • Source: Corporate Governance: The International Journal of Effective Board Performance; 2024, Vol. 24 Issue 2, p346-364, 19p

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Academic Journal

Managerial litigation risk and auditor choice.

Subjects: AUDITORS; ACTIONS & defenses (Law); AUDIT committeesUNITED States

  • Source: International Journal of Auditing; Jan2024, Vol. 28 Issue 1, p142-169, 28p

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Academic Journal

Does trust matter in external audits? The role of audit committee chair's trust in external audits.

Subjects: AUDIT committees; TRUST; AUDITINGHONG Kong (China)

  • Source: Managerial Auditing Journal; 2024, Vol. 39 Issue 1, p1-25, 25p

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Academic Journal

Disclosure of auditor risk assessments in expanded audit reports.

Subjects: AUDITOR-client relationships; DISCLOSURE; AUDITORSFINANCIAL Times (Newspaper)

  • Source: Journal of Applied Accounting Research; 2024, Vol. 25 Issue 1, p1-23, 23p

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Academic Journal

Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors.

Subjects: AUDIT committees; AUDITORS; EXPERTISEIRAN

  • Source: Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad; Dec2023, Vol. 52 Issue 4, p593-621, 29p

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  • 1-10 of  358 results for ""COMMITTEES""