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- W2003273707 abstract "Purpose The purpose of this paper is to examine the role and function of audit committees in public companies in Barbados since the corporate scandals of Enron and WorldCom in the USA. Design/methodology/approach The study used a mixed‐methods approach of self‐administered questionnaires, interviews with directors, audit committee members and auditors, and a content analysis of the published annual reports. Findings There was no full‐scale adoption of audit committees. Membership in audit committees tended to vary between three and four, and audit committees met on average four times a year. There were mixed views on audit committees having broader roles such as business strategy, assessment and management of risks. There were also excellent working relationships among audit committees, internal and external auditors. The independence of audit committees was questionable. Research limitations/implications The concept of audit committee is relatively new in Barbados. Further, there are Boards dominated by directors with major shareholdings. This study also relied heavily on US‐centric literature and the perceptions of audit committee members. These factors are likely to limit its usefulness to other non‐US countries. Future research can measure stakeholders' perceptions of the role of audit committees. Practical implications This study is important to academics and practitioners in understanding the role and function of audit committees in a small country. Originality/value This study sets out a best practice model for the adoption of audit committees in small countries like Barbados." @default.
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- W2003273707 date "2006-10-01" @default.
- W2003273707 modified "2023-09-24" @default.
- W2003273707 title "The role of audit committees in Barbados" @default.
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- W2003273707 doi "https://doi.org/10.1108/14720700610706063" @default.
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