Audit Committee Effectiveness: Informal Processes and Behavioural Effects

@article{Turley2007AuditCE,
  title={Audit Committee Effectiveness: Informal Processes and Behavioural Effects},
  author={Stuart Turley and Mahbub Zaman},
  journal={Accounting, Auditing \& Accountability Journal},
  year={2007},
  volume={20},
  pages={765-788}
}
  • 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… 
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  • Business
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  • 2022
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