Determinants of audit committee meeting frequency: evidence from Chinese listed companies

@inproceedings{Yin2012DeterminantsOA,
  title={Determinants of audit committee meeting frequency: evidence from Chinese listed companies},
  author={Feng Yin and Simon S. Gao and Wanli Li and Huaili Lv},
  year={2012}
}
Purpose - The purpose of this paper is to investigate the determinants of audit committee meeting frequency in Chinese listed companies. Design/methodology/approach - A multiple linear regression model, derived from the logarithmic model proposed by Raghunandan and Rama, is used to examine the determinants and an unbalanced panel data fixed effects model was used for robust tests. Findings - Based on 912 year-firm observations, the authors found that audit committee meeting frequency was… CONTINUE READING