Audit committee composition and the use of an industry specialist audit firm

Keywords

Chief audit executive, Audit evidence, Audit committee, Accounting, Joint audit

References

• Independence of Australian Company Auditors - Review of Current Australian Requirements and Proposals for ReformIan Ramsay — 2002
• Enhancing Audit Committee EffectivenessDorothy A. McMullen, K. Raghunandan — 1996
• Auditing Audit Committees: An Educational Opportunity for Auditors.A. A. Sommer — 1991
• Auditee Incentives for Auditor Independence: The Case of Nonaudit Services.Mohinder Parkash, Carol Venable — 1993
• The market for audit services: Evidence from voluntary auditor changesW. Bruce Johnson, Thomas Z. Lys — 1990
• Board Independence and Audit Firm TypeMark S. Beasley, Kathy R. Petroni — 2001
• The Determinants of Audit Client Satisfaction Among Clients of Big 6 FirmsBruce K. Behn, Joseph V. Carcello — 1997
• Corporate director liability and monitoring preferencesJohn W. Eichenseher, David Shields — 1985
• An Australian Response to Recent Developments in the Market for Audit ServicesKeith A. Houghton, Christine Jubb — 2002
• Auditor Opinion Shopping and the Audit Committee: An Analysis of Suspicious Auditor SwitchesDeborah S. Archambeault, F. Todd DeZoort — 2001
• Auditor size and audit qualityLinda DeAngelo — 1981
• The effects of audit committee activity and independence on corporate fraudLawrence J. Abbott, Y. Park, Susan W. Parker — 2000
• Auditor brand name reputations and industry specializationsAllen Craswell, Jere R. Francis, Stephen L. Taylor — 1995
• City Markets as a Unit of Analysis in Audit Research and the Re‐Examination of Big 6 Market SharesJere R. Francis, Donald J. Stokes, Don Anderson — 1999
• The Determinants of Compensation Committee MembershipNikos Vafeas — 2000
• Voluntary formation of corporate audit committees among NASDAQ firmsKaren V. Pincus, Mark Rusbarsky, Jilnaught Wong — 1989
• Agency Problems, Auditing, and the Theory of the Firm: Some EvidenceRoss L. Watts, Jerold L. Zimmerman — 1983
• Audit committee effectiveness and the audit feeP. Collier, Alan Gregory — 1996
• The use of audit committees for monitoringKrishnagopal Menon, Joanne Deahl Williams — 1994
• Selection of auditor firms by companies in the new issue marketMichael Firth, Andrew Smith — 1992

Cited by

• Audit committee effectiveness: Australia and Saudi ArabiaIbrahim Al-Lehaidan — 2006
• Three essays on auditor industry specializationAnkita Singhvi — 2014
• Factores determinantes de la independencia de la comisión de auditoría en las empresas españolasEstíbaliz Biedma López, Emiliano Ruiz Barbadillo, Félix J. López‐Iturriaga — 2008
• Characteristics and Performance of Audit Committee among Listed Government Linked Companies in MalaysiaRasidah Mohd‐Rashid, Ruzita Abdul Rahim, Norliza Che Yahya — 2013
• The relationship between governance practices, audit quality and earnings management : UK evidenceRohaida Basiruddin — 2011
• SUBSTITUTE GOVERNANCE STRUCTURE AND THE EFFECT OF MONITORING: EVIDENCE FROM BANGLADESHMohammad I. Azim — 2010
• The relationship between corporate governance mechanisms and company attributes and accounting conservatism of Jordanian listed companiesDea’a Al-Deen Omar Al-Sraheen — 2014
• Capabilities-strategy match and board governance: their impacts on financial performance and accountability-emphasis of government business enterprisesCheaseth Seng — 2009
• The Impact of Ownership Structure and External Audit on Accruals and Real Activities Earnings Management in JordanMohammed Idris — 2012
• Audit Committee Process in the Emerging Market of ThailandChanchai Tangruenrat — 2014
• The Impact of Board Composition and Ethnicity on Audit Quality: Evidence from Malaysian CompaniesZalailah Salleh, Jennifer Dorothy Stewart, Stuart Manson — 2006
• Audit Committee Effectiveness and Voluntary Disclosure in Malaysia: PRE and Post Introduction of the Revisd Malaysian Code on Corporate Governance 2007Hisham Madi — 2012
• Corporate governance, auditor quality and the reliability of audited financial statements in Libyan banking sectorAbdelfatah M. Alrshah — 2014
• CLIENT STRATEGIC ACTIONS, GOING-CONCERN AUDIT OPINIONS AND AUDIT REPORTING ERRORSFaculteit Economische En, Toegepaste Economische — 2006
• Choix de l’auditeur externe, honoraires d’audit et gouvernance des entreprises françaisesMehdi Nekhili, Wafa Kammoun Masmoudi, Dhikra Chebbi Nehkili — 2009
• Corporate Audit Committees and Risk Controlling in NigeriaYisau Abiodun Babalola — 2013
• Interdependencies between Elements of Governance and Auditing: Evidence from GermanyMichael Bremert, Dennis Voeller, Nicole Zein — 2007
• Audit Committee And Timeliness Of Financial Reports: Empirical Evidence From NigeriaYadirichukwu Emeh, Ebimobowei Appah — 2013
• À quoi servent les comités d'audit ?Charles Piot, Lamya Kermiche — 2009
• Audit Committee Effectiveness In The Largest Us Public Hospitals: An Empirical StudyWen-Wen Chien, Roger Mayer — 2010

Related papers

• A Study of the Determinants of Australian Audit Committee EffectivenessSherrena Buckby, Keitha Dunstan, Robert Savage — 1996
• Audit committee and internal auditFatimah Mat Yasin, Sherliza Puat Nelson — 2012
• AUDIT COMMITTEE AND INTERNAL AUDIT: IMPLICATIONS ON AUDIT QUALITYFatimah Mat Yassin, Sherliza Puat Nelson — 2012
• The influence of the audit committee on the internal audit operations in the system of corporate governance – evidence from CroatiaBoris Tušek — 2015
• Interaction between Audit Committee and Internal Audit: Evidence from TunisiaMaissa Al Taher, Adel Boubaker — 2013
• THE IMPACT OF AUDIT COMMITTEE ON AUDIT FEES IN MALAYSIAN PUBLIC-LISTED COMPANIESWai Kee Ho — 2015
• The role of audit committees in BarbadosPhilmore Alleyne, Michael W. Howard, Dion Greenidge — 2006
• The Governance Role of Audit Committees: Reviewing a Decade of EvidenceChaudhry Ghafran, Noel O’Sullivan — 2012
• Audit Committees Oversight Of Information Technology RiskLinda B. Hadden, Dana R. Hermanson, F. Todd DeZoort — 2011