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Více informací o knize Audit Committee Characteristics and Monitoring Effectiveness

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Anotace knihy

The Sarbanes-Oxley Act significantly expanded §the role of the audit committee as monitor of the §firm s financial reporting. This study §examines the contribution of key audit committee §characteristics; independence, financial expertise, §firm provided support of the audit committee, and §oversight to the effectiveness of audit committee §monitoring. The study uses a proprietary database of §survey responses by audit committee directors and §firms corporate secretaries, in a period just prior §to and in an initial period post-compliance with the §Sarbanes-Oxley Act. Results provide evidence that an §independent audit committee requires firm-specific §financial knowledge. A possible explanation is this §type of competency is needed to offset the valuable §contribution otherwise provided by inside §directors. In some settings, firm provided §support in the form of training and sufficiency of §information also improves monitoring effectiveness. §The findings should be useful to market participants §and regulators as they evaluate the efficacy of the §Sarbanes-Oxley legislation, and audit committee §directors as they conduct evaluations of their own §practices.

Parametry knihy

Zařazení knihy Knihy v angličtině Economics, finance, business & management Finance & accounting Accounting

• Plný název: Audit Committee Characteristics and Monitoring Effectiveness
• Autor: Renee Weiss
• Jazyk: Angličtina
• Vazba: Brožovaná
• Počet stran: 116
• EAN: 9783639057539
• ISBN: 3639057538
• ID: 06815182
• Nakladatelství: VDM Verlag
• Hmotnost: 181 g
• Rozměry: 229 × 152 × 7 mm
• Datum vydání: 23. April 2009

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