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| Author: | Lee, T. Stone, M. |
| Title: | Economic agency and audit committees: responsibilities and membership composition |
| Journal: | International Journal of Auditing
1997 : JUN, VOL. 1:2, p. 97-116 |
| Index terms: | AGENCIES COMMITTEES RESPONSIBILITY |
| Language: | eng |
| Abstract: | Committees, commissions, and regulatory authorities in the U.S., the U.K., Canada and Australia have identified the corporate audit committee as a key component of effective corporate government. Categorizations of the responsibilities frequently assigned audit committees have been prepared by professional groups and by Wolnizer. However, evidence linking assigned responsibilities to the experience backgrounds of audit committee members has not previously been provided. |
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