Corporate Governance and Financial Reporting, Volumes 1-3
This major work, compiled by one of the leading academics in Europe in the area of corporate governance, brings together key readings in the field, focusing on those corporate governance mechanisms influencing financial reporting and accountability. Volume One: Overview of Corporate Governance and Theoretical Context: starts with a number of key papers on the theoretical origins of corporate governance, which are followed by a selection of articles surveying corporate governance generally and corporate governance and financial reporting specifically, to give readers a broad understand-ing of the field. Volume Two: Corporate Governance and Financial Reporting: comprises primarily empirical research findings on specific accounting issues, commencing with disclosure and transparency, going on to earnings management and concluding with sundry other financial reporting issues. Volume Three: Mechanisms of Governance Relevant to Financial Reporting: four mechanisms of governance are given particular attention - audit committees, internal audit, risk management and external audit. This is followed by two papers addressing broader issues of corporate governance and accountability.This major work concludes with some considerations of governance and accountability in the public sector and with the regulatory aspects of the topic.
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The Incentives for Voluntary Audit Committee Formation
The Use of Audit Committees for Monitoring
Audit Committee Activity and Agency Costs Paul Collier
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AC activity AC effectiveness AC meetings AC members Accounting Research Accounting Review affiliated directors agency theory AICPA Altamonte Springs analysis assessment associated attendees audit committee characteristics audit committee members audit fees auditor dismissals board of directors board role Carcello chief internal auditor client coefficient companies control variables corporate governance dependent variable descriptive statistics dummy variable earnings management Enron evaluation expertise extent external factors financial statement financial-reporting going-concern report gray directors Hampel Committee hypotheses IAF quality impact important independent directors indicated insiders Institute interaction internal audit function internal control interviews issues Journal of Accounting Journal of Practice judgments KPMG logistic regression management control philosophy measure Menon and Williams ment monitoring non-executive directors NYSE p-value Panel participants percent percentage of affiliated performance perspective regression relationship reliance decision response risk management sample shareholders significant suggest Table tion total assets