search query: @indexterm Interim reports / total: 26
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| Author: | Mangena, M. Pike, R. |
| Title: | The effect of audit committee shareholding, financial expertise and size on interim financial disclosures |
| Journal: | Accounting and Business Research
2005 : VOL. 35:4, p. 327-349 |
| Index terms: | audit committees corporate governance disclosure financial accounting financial reporting interim reports |
| Language: | eng |
| Abstract: | This article studies the effect of recommendations made by corporate governance committees to enhance the role of the audit committee executing its duties as an overseer of financial reporting. The writers empirically examine the relationship between selected audit committee characteristics and the level of disclosure in interim reports. These characteristics include audit committee shareholding, financial expertise and size. The sample consists of 262 public companies from the UK. |
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