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| Tekijä: | Turpin, R. A. DeZoort, F. T. |
| Otsikko: | Characteristics of firms that include an audit committee report in their annual report |
| Lehti: | International Journal of Auditing
1998 : MAR, VOL. 2:1, p. 35-48 |
| Asiasana: | AUDITING COMMITTEES COMPANIES COMPANY REPORTS USA |
| Kieli: | eng |
| Tiivistelmä: | The study examines the characteristics of a sample of US firms that voluntarily include a separate audit committee report (or ACR) in their annual report to shareholders. It was investigated whether leverage, inside ownership, proportion of outside directors, size, and stock exchange affect the decision to provide an ACR. In addition, there was conducted a survey of the companies that prepare ACRs. Also, the content of these ACRs was examined to determine their information contents. The results confirm that very few firms include an ACR in their annual report to shareholders and suggest firms that prepare an ACR are larger than firms that do not do so. In addition, the results suggest that management is generally responsible for the decision to include a separate ACR in the annual report. Finally, most ACRs seem to be written in a format that mirrors or closely resembles the Treadway Commission (1987) model ACR. Implications for future research in the area are also discussed. |
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