Zobacz książki o podobnej tematyce

Więcej informacji o Audit Committee Characteristics and Monitoring Effectiveness

• Dane szczegółowe
• Opis
• Ulubione w innej kategorii

Za ten zakup dostaniesz 148 punkty

Opis

The Sarbanes-Oxley Act significantly expanded §the role of the audit committee as monitor of the §firm s financial reporting. This study §examines the contribution of key audit committee §characteristics; independence, financial expertise, §firm provided support of the audit committee, and §oversight to the effectiveness of audit committee §monitoring. The study uses a proprietary database of §survey responses by audit committee directors and §firms corporate secretaries, in a period just prior §to and in an initial period post-compliance with the §Sarbanes-Oxley Act. Results provide evidence that an §independent audit committee requires firm-specific §financial knowledge. A possible explanation is this §type of competency is needed to offset the valuable §contribution otherwise provided by inside §directors. In some settings, firm provided §support in the form of training and sufficiency of §information also improves monitoring effectiveness. §The findings should be useful to market participants §and regulators as they evaluate the efficacy of the §Sarbanes-Oxley legislation, and audit committee §directors as they conduct evaluations of their own §practices.

Szczegóły książki

Kategoria Książki po angielsku Economics, finance, business & management Finance & accounting Accounting

• Pełny tytuł: Audit Committee Characteristics and Monitoring Effectiveness
• Autor: Renee Weiss
• Język: Angielski
• Oprawa: Miękka
• Liczba stron: 116
• EAN: 9783639057539
• ISBN: 3639057538
• ID: 06815182
• Wydawca: VDM Verlag
• Waga: 181 g
• Wymiary: 229 × 152 × 7 mm
• Data wydania: 23. April 2009

---

---

---