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| Author: | Gendron, Y. Bédard, J. |
| Title: | On the constitution of audit committee effectiveness |
| Journal: | Accounting, Organizations and Society
2006 : APR, VOL. 31:3, p. 211-239 |
| Index terms: | audit committees effectiveness Canada |
| Language: | eng |
| Abstract: | This article adopts a social constructivist approach to better understand the process by which meanings regarding audit committee effectiveness are internally developed and sustained, with the small group of people who attend audit committee meetings. Investigation is conducted through interviews in three large Canadian public corporations listed on the Toronto Stock Exchange. The analysis shows that attendees' reflective acts upon processes and activities surrounding audit committee meeting play a key role in configuring meanings of effectiveness. |
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