search query: @journal_id 1585 / total: 74
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| Author: | DeZoort, F. T. Salterio, S. E. |
| Title: | The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments |
| Journal: | Auditing: A Journal of Practice and Theory
2001 : SEP, VOL. 20:2, p. 31-48 |
| Index terms: | CORPORATE GOVERNANCE AUDITING AUDITORS FINANCIAL REPORTING |
| Language: | eng |
| Abstract: | In this study, the authors examine how 68 representative Canadian audit committees members react to a dispute between the auditor and corporate management over a material accounting policy choice issue. The purpose of the research is to test whether there are systematic differences in support for the auditor among audit committee members with varying degrees of independence and financial knowledge. The authors examine two factors that might affect audit committee member independence. The authors evaluate the amount of board experience as an independent director, which the authors argue indicates the member would probably have a higher degree of independence. The authors evaluate whether the audit committee member concurrently serves as director and a member of senior management, a combination of positions that could lead the member to be less independent. |
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