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| Author: | Willekens, M. Bauwhede, H.V. Gaeremynck, A. |
| Title: | Voluntary audit committee formation and practices among Belgian listed companies |
| Journal: | International Journal of Auditing
2004 : NOV, VOL. 8:3, p. 207-222 |
| Index terms: | Auditing Committees Listed companies belgium |
| Language: | eng |
| Abstract: | Those companies that do have an audit committee perform quite well according to the Belgian recommendations, but not according to recently formulated (tougher) US requirements, as they typically do not include a financial expert nor disclose the audit committee charter. |
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