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| Author: | Song, J. Windram, B. |
| Title: | Benchmarking audit committee effectiveness in financial reporting |
| Journal: | International Journal of Auditing
2004 : NOV, VOL. 8:3, p. 195-205 |
| Index terms: | Benchmarking Auditing Financial reporting Corporate governance United Kingdom |
| Language: | eng |
| Abstract: | The results show that independent boards promote audit committee effectiveness in financial reporting and suggest that director share ownership and multiple directorships could undermine audit committee effectiveness in financial reporting. |
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