The Impact of Audit Committee Existence and Audit Committee Meeting Frequency on the External Audit: Perceptions of Australian Auditors

By J. Stewart, Lois A. Munro. 2007

207 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/6aa12c72d19005748b334c5e25c848642f686cb2

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In Management Information Systems

Citations in the corpus

Female audit committee members and their influence on audit fees (2018, unknown): “On the other hand, supply-side arguments (Abbott et al., 2003; Munro and Stewart, 2011; Stewart and Munro, 2007) posit that effective audit committees better monitor the financial reporting process and communicate better with the auditors, thereby reducing audit risk.”
Governance Mechanisms and Firm Value: The Impact of Ownership Concentration and Dividends (2009, background): “Stewart and Munro (2007) show that the existence of an audit committee is associated with a reduction in perceived audit risk.”
Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2010, unknown): “One directly asked auditors about the AC’s effect on the overall quality of the audit (Stewart and Munro, 2007) while the other examined the effect on the voluntary communication of assurance levels provided on interim financial statements (Chen et al.”
Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt (2009, background): “The study found that the client’s CG structure influences auditors’ assessments of both control risk and audit risk, planned audit hours and the level of substantive testing (Stewart and Munro, 2007).”
Women directors, family ownership and earnings management in Malaysia (2016, result): “This is consistent with the arguments put forward by Stewart and Munro (2007).”
Does Female Representation on Audit Committees Affect Audit Fees (2011, unknown): “Williams and O’Reilly (1998) and Jehn et al.”