Audit committee effectiveness : informal processes and behavioural effects

By S. Turley, M. Zaman. 2007

319 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Public Administration

View Paper: https://www.semanticscholar.org/paper/e1cae54fd71aa805e094e8e91e715ef122a02e0d

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Citations in the corpus

Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012, background): “The corporate governance effects of audit committees have been well documented (for example, Turley and Zaman 2004, 2007).”
The impact of audit committee expertise on audit quality: Evidence from UK audit fees (2017, background): “The theoretical underpinning for audit committees is agency theory whereby appropriately constructed audit committees are expected to enhance governance quality, in particular by improving the quality of financial reporting and auditing (Cohen, Krishnamoorthy & Wright, 2004; Turley & Zaman, 2007).”
Corporate Governance, Accountability and Mechanisms of Accountability: An Overview (2008, background): “However, Raghunandan et al., (2001), Davidson et al., (2005), Goodwin-Stewart and Kent (2006), Gendron and Bédard (2006) and Turley and Zaman (2007) have touched on the subject to varying extents.”
Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2010, unknown): “Recent qualitative research finds that a great deal of AC activity occurs outside of formal meetings through informal communications with management, internal auditors, and external auditors (Gendron and Bédard, 2006; Turley and Zaman, 2007; Beasley et al., 2009).”
Shari’ah supervision, corporate governance and performance : conventional vs. Islamic banks (2015, background): “These constraints faced by SSBs are not unique to the IB setting but are also akin to those faced by audit committees generally in corporate governance (see Turley and Zaman, 2007; Zaman et al., 2011).”
Corporate Governance Quality, Audit Fees and Non-Audit Services Fees (2011, background): “…Act in the US) has changed the governance context and there is evidence that the responsibilities and authority of the audit committee have increased, in terms of power over and impact on the financial reporting and audit process (see for example, Beasley et al., 2009; and Turley and Zaman, 2007).”
Female audit committee members and their influence on audit fees (2018, unknown): “Given the authority assigned to an audit committee in performing its oversight role of the financial reports, this is reasonable and is supported by research evidence (Abbott et al., 2003; Beasley et al., 2009; Carcello et al., 2002; Hay, Knechel, and Ling, 2008; Turley and Zaman, 2007).”