FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2153011617> ?p ?o ?g. }

• W2153011617 endingPage "751" @default.
• W2153011617 startingPage "721" @default.
• W2153011617 abstract "Purpose The purpose of this paper is to investigate the perceptions of the roles, responsibilities and basic characteristics of audit committees (ACs) in the current business environment in China, from the perspectives of investors/creditors, independent directors (AC members), company officers and auditors. Design/methodology/approach The study is conducted through a questionnaire survey of the four groups of stakeholders with two forms of survey instruments being distributed to randomly selected survey subjects. The data collected from the returned questionnaires are analyzed at both the aggregate and sub‐sample levels. Findings The study finds that various groups of stakeholders have generally accepted the ceremonial roles and responsibilities of ACs in terms of lifting the image of good corporate governance, enhancing communication between board of directors (BoD) and auditors, and mediating conflict between management and auditors. However, the more concrete AC oversight roles and responsibilities for improving internal control, rules compliance, sound corporate financial reporting and auditing processes have not been fully recognized at present, particularly by company management and independent directors. In addition, the study reveals that actual AC operations in practice are ineffective even though a large portion of Chinese listed companies have set up ACs. Originality/value The paper should assist readers to understand the recent development of corporate governance and stock market reforms in China and generate some policy implications that can be applied to other countries as well, emerging economies in particular." @default.
• W2153011617 created "2016-06-24" @default.
• W2153011617 creator A5041160296 @default.
• W2153011617 creator A5052987381 @default.
• W2153011617 creator A5080928606 @default.
• W2153011617 date "2008-06-20" @default.
• W2153011617 modified "2023-10-16" @default.
• W2153011617 title "The roles, responsibilities and characteristics of audit committee in China" @default.
• W2153011617 cites W1925923613 @default.
• W2153011617 cites W1969809389 @default.
• W2153011617 cites W1981476721 @default.
• W2153011617 cites W1982804511 @default.
• W2153011617 cites W1985979870 @default.
• W2153011617 cites W1993736754 @default.
• W2153011617 cites W1998208756 @default.
• W2153011617 cites W2000796536 @default.
• W2153011617 cites W2002495555 @default.
• W2153011617 cites W2004240179 @default.
• W2153011617 cites W2012370799 @default.
• W2153011617 cites W2014356180 @default.
• W2153011617 cites W2015823787 @default.
• W2153011617 cites W2016437117 @default.
• W2153011617 cites W2019657112 @default.
• W2153011617 cites W2021428285 @default.
• W2153011617 cites W2023098205 @default.
• W2153011617 cites W2024192178 @default.
• W2153011617 cites W2030542337 @default.
• W2153011617 cites W2037999209 @default.
• W2153011617 cites W2053191020 @default.
• W2153011617 cites W2059581528 @default.
• W2153011617 cites W2060830173 @default.
• W2153011617 cites W2069552165 @default.
• W2153011617 cites W2074132263 @default.
• W2153011617 cites W2075288496 @default.
• W2153011617 cites W2084060783 @default.
• W2153011617 cites W2087078290 @default.
• W2153011617 cites W2096239622 @default.
• W2153011617 cites W2102525876 @default.
• W2153011617 cites W2108377819 @default.
• W2153011617 cites W2131136597 @default.
• W2153011617 cites W2131347975 @default.
• W2153011617 cites W2141359891 @default.
• W2153011617 cites W2145933542 @default.
• W2153011617 cites W2154856080 @default.
• W2153011617 cites W2157239129 @default.
• W2153011617 cites W2157720167 @default.
• W2153011617 cites W2157928008 @default.
• W2153011617 cites W2161195569 @default.
• W2153011617 cites W2161235227 @default.
• W2153011617 cites W2165280541 @default.
• W2153011617 cites W2171983833 @default.
• W2153011617 cites W2315361576 @default.
• W2153011617 cites W2535802339 @default.
• W2153011617 cites W2717286302 @default.
• W2153011617 cites W3121821757 @default.
• W2153011617 cites W3124335369 @default.
• W2153011617 cites W3125329543 @default.
• W2153011617 cites W4376596079 @default.
• W2153011617 doi "https://doi.org/10.1108/09513570810872987" @default.
• W2153011617 hasPublicationYear "2008" @default.
• W2153011617 type Work @default.
• W2153011617 sameAs 2153011617 @default.
• W2153011617 citedByCount "65" @default.
• W2153011617 countsByYear W21530116172012 @default.
• W2153011617 countsByYear W21530116172013 @default.
• W2153011617 countsByYear W21530116172014 @default.
• W2153011617 countsByYear W21530116172015 @default.
• W2153011617 countsByYear W21530116172016 @default.
• W2153011617 countsByYear W21530116172017 @default.
• W2153011617 countsByYear W21530116172018 @default.
• W2153011617 countsByYear W21530116172019 @default.
• W2153011617 countsByYear W21530116172020 @default.
• W2153011617 countsByYear W21530116172021 @default.
• W2153011617 countsByYear W21530116172022 @default.
• W2153011617 countsByYear W21530116172023 @default.
• W2153011617 crossrefType "journal-article" @default.
• W2153011617 hasAuthorship W2153011617A5041160296 @default.
• W2153011617 hasAuthorship W2153011617A5052987381 @default.
• W2153011617 hasAuthorship W2153011617A5080928606 @default.
• W2153011617 hasConcept C10138342 @default.
• W2153011617 hasConcept C11012388 @default.
• W2153011617 hasConcept C120527767 @default.
• W2153011617 hasConcept C121955636 @default.
• W2153011617 hasConcept C137725906 @default.
• W2153011617 hasConcept C13896816 @default.
• W2153011617 hasConcept C144133560 @default.
• W2153011617 hasConcept C159091798 @default.
• W2153011617 hasConcept C170856484 @default.
• W2153011617 hasConcept C17744445 @default.
• W2153011617 hasConcept C185592680 @default.
• W2153011617 hasConcept C191602146 @default.
• W2153011617 hasConcept C191935318 @default.
• W2153011617 hasConcept C198531522 @default.
• W2153011617 hasConcept C199521495 @default.
• W2153011617 hasConcept C199539241 @default.
• W2153011617 hasConcept C2776950860 @default.
• W2153011617 hasConcept C39389867 @default.
• W2153011617 hasConcept C39549134 @default.

• next