Audit committees, female directors and the types of female and male financial experts: Further evidence
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DOI: 10.1016/j.jbusres.2020.04.013
Abstract: Abstract Evidence on the association between female directors on audit committees and audit quality is weak. Further, researchers’ failure to identify the types of female and male financial experts may have (a) resulted in the… read more here.
Keywords: male financial; audit committees; evidence; financial experts ... See more keywords
Audit committees in financial institutions in Saudi Arabia: a dichotomy of perceptions of functional independence and the reporting of financial crime
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DOI: 10.1108/jfc-03-2021-0053
Abstract: Purpose Audit committees (ACs) have an important role to play in banks in Saudi Arabia in detecting and reporting weaknesses which may make financial crime possible. The Saudi Arabian Corporate Governance Code of 2016 comprises… read more here.
Keywords: saudi arabia; methodology; audit committees; financial crime ... See more keywords
Local Government Audit Committees: A Behaviour Framework for Effective Audit Committee Performance
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DOI: 10.1111/auar.12229
Abstract: Stakeholders will always be more receptive to the creation of structured and credible systems that pull participants towards good governance outcomes which serve to remove temptation rather than systems that attempt to push or otherwise… read more here.
Keywords: audit committee; audit committees; local government; effective audit ... See more keywords
Cultural Diversity of Audit Committees and Firms’ Financial Reporting Quality
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DOI: 10.2308/horizons-2020-038
Abstract: We examine the effect of audit committees’ cultural diversity, as measured through ancestral cultural diversity of audit committee members, on firms’ financial reporting quality. We find that audit committee cultural diversity is associated with a… read more here.
Keywords: diversity audit; audit committee; audit committees; audit ... See more keywords