Matches in SemOpenAlex for { <https://semopenalex.org/work/W2002495555> ?p ?o ?g. }
Showing items 1 to 96 of
96
with 100 items per page.
- W2002495555 abstract "Committees, commissions, and regulatory authorities in the US, the UK, Canada and Australia have identified the corporate audit committee as a key component of effective corporate government. Categorizations of the responsibilities frequently assigned audit committees have been prepared by professional groups and by Wolnizer. However, evidence linking assigned responsibilities to the experience backgrounds of audit committee members has not previously been provided. Statements in international accounting firm publications indicate that to function effectively some audit committee members should have backgrounds in financial reporting, accounting, or auditing. The current study uses data that are publicly available to investors and others to document assigned committee responsibilities and the membership backgrounds of the audit committees of large US multinational enterprises. It provides competing explanations of the proportion of audit committee members with instrumental experience (i.e. technical skills to relate to accounting, auditing and control issues). The results indicate that the backgrounds of the chief executive officer and the audit committee chair help to explain the proportion of members with instrumental experience, while the breadth and technicality of assigned responsibilities, multinational and domestic complexity, leverage, and asset structure do not. Because these results appear to be inconsistent with the agency costs paradigm that has guided much of published research on monitoring and controls, suggestions for future research to clarify the relation between assigned audit committees responsibilities and membership background are provided." @default.
- W2002495555 created "2016-06-24" @default.
- W2002495555 creator A5031360298 @default.
- W2002495555 creator A5086861101 @default.
- W2002495555 date "1997-07-01" @default.
- W2002495555 modified "2023-09-24" @default.
- W2002495555 title "Economic Agency and Audit Committees: Responsibilities and Membership Composition" @default.
- W2002495555 cites W1522765403 @default.
- W2002495555 cites W1578089871 @default.
- W2002495555 cites W17162470 @default.
- W2002495555 cites W1971066784 @default.
- W2002495555 cites W1983996243 @default.
- W2002495555 cites W2019151038 @default.
- W2002495555 cites W2051164830 @default.
- W2002495555 cites W2060830173 @default.
- W2002495555 cites W2067879024 @default.
- W2002495555 cites W2087078290 @default.
- W2002495555 cites W2097150162 @default.
- W2002495555 cites W2101921536 @default.
- W2002495555 cites W2119158777 @default.
- W2002495555 cites W2330655970 @default.
- W2002495555 cites W2489661005 @default.
- W2002495555 cites W2717286302 @default.
- W2002495555 cites W2752617332 @default.
- W2002495555 cites W40732327 @default.
- W2002495555 cites W642123680 @default.
- W2002495555 cites W594565098 @default.
- W2002495555 doi "https://doi.org/10.1111/1099-1123.00016" @default.
- W2002495555 hasPublicationYear "1997" @default.
- W2002495555 type Work @default.
- W2002495555 sameAs 2002495555 @default.
- W2002495555 citedByCount "7" @default.
- W2002495555 countsByYear W20024955552012 @default.
- W2002495555 countsByYear W20024955552017 @default.
- W2002495555 crossrefType "journal-article" @default.
- W2002495555 hasAuthorship W2002495555A5031360298 @default.
- W2002495555 hasAuthorship W2002495555A5086861101 @default.
- W2002495555 hasConcept C108170787 @default.
- W2002495555 hasConcept C121955636 @default.
- W2002495555 hasConcept C137725906 @default.
- W2002495555 hasConcept C13896816 @default.
- W2002495555 hasConcept C144024400 @default.
- W2002495555 hasConcept C144133560 @default.
- W2002495555 hasConcept C150130657 @default.
- W2002495555 hasConcept C156223087 @default.
- W2002495555 hasConcept C170856484 @default.
- W2002495555 hasConcept C177309310 @default.
- W2002495555 hasConcept C17744445 @default.
- W2002495555 hasConcept C191602146 @default.
- W2002495555 hasConcept C199521495 @default.
- W2002495555 hasConcept C36289849 @default.
- W2002495555 hasConcept C39549134 @default.
- W2002495555 hasConcept C62190432 @default.
- W2002495555 hasConceptScore W2002495555C108170787 @default.
- W2002495555 hasConceptScore W2002495555C121955636 @default.
- W2002495555 hasConceptScore W2002495555C137725906 @default.
- W2002495555 hasConceptScore W2002495555C13896816 @default.
- W2002495555 hasConceptScore W2002495555C144024400 @default.
- W2002495555 hasConceptScore W2002495555C144133560 @default.
- W2002495555 hasConceptScore W2002495555C150130657 @default.
- W2002495555 hasConceptScore W2002495555C156223087 @default.
- W2002495555 hasConceptScore W2002495555C170856484 @default.
- W2002495555 hasConceptScore W2002495555C177309310 @default.
- W2002495555 hasConceptScore W2002495555C17744445 @default.
- W2002495555 hasConceptScore W2002495555C191602146 @default.
- W2002495555 hasConceptScore W2002495555C199521495 @default.
- W2002495555 hasConceptScore W2002495555C36289849 @default.
- W2002495555 hasConceptScore W2002495555C39549134 @default.
- W2002495555 hasConceptScore W2002495555C62190432 @default.
- W2002495555 hasLocation W20024955551 @default.
- W2002495555 hasOpenAccess W2002495555 @default.
- W2002495555 hasPrimaryLocation W20024955551 @default.
- W2002495555 hasRelatedWork W1237959 @default.
- W2002495555 hasRelatedWork W1985979870 @default.
- W2002495555 hasRelatedWork W2018347685 @default.
- W2002495555 hasRelatedWork W2053191020 @default.
- W2002495555 hasRelatedWork W2057190074 @default.
- W2002495555 hasRelatedWork W2060830173 @default.
- W2002495555 hasRelatedWork W2075288496 @default.
- W2002495555 hasRelatedWork W2084060783 @default.
- W2002495555 hasRelatedWork W2084678009 @default.
- W2002495555 hasRelatedWork W2087078290 @default.
- W2002495555 hasRelatedWork W2148064970 @default.
- W2002495555 hasRelatedWork W2154856080 @default.
- W2002495555 hasRelatedWork W2171983833 @default.
- W2002495555 hasRelatedWork W2752617332 @default.
- W2002495555 hasRelatedWork W2789297727 @default.
- W2002495555 hasRelatedWork W2790519846 @default.
- W2002495555 hasRelatedWork W2791973783 @default.
- W2002495555 hasRelatedWork W3035449758 @default.
- W2002495555 hasRelatedWork W3122769707 @default.
- W2002495555 hasRelatedWork W2004796325 @default.
- W2002495555 isParatext "false" @default.
- W2002495555 isRetracted "false" @default.
- W2002495555 magId "2002495555" @default.
- W2002495555 workType "article" @default.