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Autor:
Brian Windram, Jihe Song
Publikováno v:
International Journal of Auditing. 8:195-205
This paper examines the effectiveness of UK audit committees in their primary responsibility of overseeing financial reporting. A logit regression approach is used to benchmark corporate financial reporting quality against financial reporting standar
Autor:
Brian Windram, Jihe Song
Publikováno v:
Corporate Ownership and Control. 1:108-115
In this paper we provide a descriptive summary of a postal survey of FT 500 UK company audit committee chairman on the operations of UK audit committees. The survey represents an “insider view” of the activities of audit committees and the charac
Autor:
Brian Windram, Jihe Song
Publikováno v:
SSRN Electronic Journal.
This paper adopts the benchmarking approach to study audit committee effectiveness in the UK. Using FRRP sample spanning a decade from 1990 to 2000, this paper investigates factors leading to the violation of accounting and financial reporting standa