Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature

By F. DeZoort, Dana R. Hermanson, Deborah S. Archambeault, S. A. Reed. 2002

799 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/48be1aaf2b4d8c5dc8b96c8dad143839f4caf175

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Citations in the corpus

• The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations (2011, unknown): “Considerable evidence in the forprofit setting indicates that the presence of audit committees is associated with lower amounts of earnings management, restatements, and fraud (Dechow et al. 1996; DeZoort et al. 2002).”
• Meta-analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality (2007, unknown): “They add that ‘[o]ne of the most common variables in the audit committee composition literature is member independence’ (DeZoort et al., 2002, p. 45).”
• Audit committee effectiveness and timeliness of reporting: Indonesian evidence (2012, methodology): “Audit committee effectiveness is measured by a subset of audit committee effectiveness index developed from DeZoort et al.’s (2002) audit committee effectiveness framework.”
• Audit Committee, Corporate Governance and Firm Performance: Empirical Evidence from India (2016, background): “DeZoort et al. (2002) suggested that a company where the audit committee met more frequently was likely to be more careful in safeguarding the interest of its investors.”
• Audit committee effectiveness : informal processes and behavioural effects (2007, unknown): “Within the context of this paper, it is not appropriate to review the entire growing body of research that has developed relating to corporate governance structures in general or ACs in particular (DeZoort et al., 2002 and Turley and Zaman, 2004 for a review of the AC literature).”
• Internal audit involvement in Enterprise Risk Management (2011, background): “We define the internal audit-audit committee relationship as strong when (i) audit committee composition and diligence suggest that the committee is effective (DeZoort et al., 2002) and (ii) the committee is actively engaged with internal audit activities including oversight of internal audit plans ”