Audit Committee Effectiveness: Informal Processes and Behavioural Effects

  title={Audit Committee Effectiveness: Informal Processes and Behavioural Effects},
  author={Stuart Turley and Mahbub Zaman},
  journal={Accounting, Auditing \& Accountability Journal},
  • S. Turley, M. Zaman
  • Published 18 September 2007
  • Business
  • Accounting, Auditing & Accountability Journal
Purpose - This paper seeks to investigate the conditions and processes affecting the operation and potential effectiveness of audit committees (ACs), with particular focus on the interaction between the AC, individuals from financial reporting and internal audit functions and the external auditors. Design/methodology/approach - A case study approach is employed, based on direct engagement with participants in AC activities, including the AC chair, external auditors, internal auditors, and… 
Informal Interactions between Audit Committees and Internal Audit Functions: Exploratory Evidence and Directions for Future Research
Purpose - This paper aims to recognise the importance of informal processes within corporate governance and complement existing research in this area by investigating factors associated with the
Audit Committee Process in the Emerging Market of Thailand
This thesis examines the effects of behavioural traits and power on the governance role of audit committees (ACs). A conceptual view implicit in most extant studies is that the AC process is similar
Governance characteristics and role effectiveness of audit committees
Purpose - This paper examines the association between audit committee (AC) governance characteristics and their role effectiveness. Its objective is to contribute a more comprehensive model and new
Audit committee role: formal rituals or effective oversight process?
Purpose The purpose of this paper is to analyze the perception held by attendees about the role and the effectiveness of their audit committees. Design/methodology/approach The investigation was
Audit committee roles and responsibilities in two English public sector settings
Purpose This paper aims to conduct a comparative study by examining the Audit Committee (AC) set-up, roles, responsibilities and developments in two distinct English public sector settings,
Audit committee effectiveness: a public sector case study
Purpose - The purpose of this paper is to examine the conditions and processes affecting the operation of an audit committee within the context of a New Zealand district health board (DHB).
Audit committee oversight of external audit: an examination of structural power and behavioural tactics
PurposeThis study aims to examine the structural power wielded by the audit committee (AC) and the various bases of its power, whilst also exploring the behavioural tactics used by the AC to
Audit committees’ oversight role in developing countries: evidence from Jordan
  • Salem Alhababsah
  • Business
    Corporate Governance: The International Journal of Business in Society
  • 2022
Purpose This study aims to explore the opinions of audit committee (AC) members on the extent to which they fulfil the oversight role vested in them by the Jordanian Corporate Governance Code
An Investigation into the roles, characteristics, expectations and evaluation practices of audit committees
Purpose - – This paper aims to investigate how the roles, characteristics, expectations and evaluation practices of audit committees have adapted to regulatory change and what practices are most
Audit Committees: Practices, Practitioners and Praxis of Governance
Purpose - – The purpose of this paper is to review and critique prior research on audit committees using a practice-theory lens. Research on audit committees has followed the same trajectory as early


The Corporate Governance Effects of Audit Committees
Arguments associated with the promotion of audit committees in many countries are premised on their potential for alleviating weaknesses in corporate governance. This paper provides a synthesis and
Audit Committees: Is There a Role for Corporate Senates and/or Stakeholders Councils?
There is currently increasing pressure for the mandatory establishment of audit committees in both the private and public sectors. Audit committees, as presently conceived, cannot adequately manage
Getting Inside the Black Box: A Field Study of Practices in “Effective” Audit Committees
Although audit committees typically are considered a crucial corporate governance mechanism, knowledge is scant about the practices carried out in audit committee meetings. This paper provides
The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management
This study investigates whether the expertise, independence, and activities of a firm's audit committee have an effect on the quality of its publicly released financial information. In particular, we
Audit Committee Quality and Internal Control: An Empirical Analysis
I examine the association between audit committee quality and the quality of corporate internal control. While information on the quality of internal control is not generally available, companies
Audit Committee Characteristics and Restatements
This study addresses the impact of certain audit committee characteristics identified by the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC) on the likelihood
Auditor Selection and Audit Committee Characteristics
The role of the audit committee in corporate governance is the subject of increasing public and regulatory interest. We focus on one frequently noted function of the audit committee: auditor
One important role of audit committees is to protect external auditors from dismissal following the issuance of an unfavorable report. We examine auditor dismissals following new going‐concern
The incentives for voluntary audit committee formation