Academic Research on Communications Among External Auditors, the Audit Committee, and the Board: Implications and Recommendations for Practice

Autor:	Ganesh Krishnamoorthy, Jeffrey R. Cohen, Arnold M. Wright, Lisa Milici Gaynor
Rok vydání:	2008
Předmět:	Internal audit Joint audit business.industry Accounting Audit committee Audit evidence Information technology audit Chief audit executive Audit plan Public relations Auditor independence business
Zdroj:	Current Issues in Auditing. 2:A1-A8
ISSN:	1936-1270
DOI:	10.2308/ciia.2008.2.1.a1
Popis:	SUMMARY: This article provides a summary of the academic research findings on the attributes of effective audit committees and potential threats to financial reporting quality that should lead to heightened auditor and audit committee sensitivity. The practice implications of this research are then discussed in terms of appropriate communications among auditors, audit committees, and boards of directors.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::5992d8dfab700ccc0db37304cddfb7b8 https://doi.org/10.2308/ciia.2008.2.1.a1 Zobrazit plný text záznamu Plný text ve formátu PDF