The Corporate Governance Effects of Audit Committees

By S. Turley, M. Zaman. 2004

398 citations recorded by the source corpus.

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Citations in the corpus

Corporate Governance Quality, Audit Fees and Non-Audit Services Fees (2011, background): “165 but also on auditor remuneration, i.e. audit fees (AF) and non-audit services fees (NASF) (Beasley et al., 2009; DeZoort et al., 2002; Knechel and Willekens, 2006; Hay et al., 2008; and Turley and Zaman, 2004).”
Good corporate governance in Nigeria: Antecedents, propositions and peculiarities (2015, background): “Furthermore, the relationship between board audit committee members and managements of companies have long been “too cordial” (D27) to ensure an independent supervision of the audit process (Mautz & Neumann, 1970; Okike, 1994).”
Audit committee effectiveness : informal processes and behavioural effects (2007, neutral): “Notwithstanding the fact that ACs are now a common feature of corporate governance internationally, their effectiveness has been a subject of some concern to both researchers and regulators (Spira, 2002; Turley and Zaman, 2003, 2004).”
Risk‐related disclosures by non‐finance companies: Portuguese practices and disclosure characteristics (2011, background): “However, for an audit committee to be effective it should be independent and include non-executive directors ( Turley and Zaman, 2004”
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).”
Does Female Representation on Audit Committees Affect Audit Fees (2011, neutral): “Fourth, audit committees may strengthen the internal audit function of the firm, and thereby reduce the need for assurance provided by external auditors (Turley and Zaman 2004; Abbott et al. 2008).”
Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics (2006, background): “Nevertheless, as advocated by Turley & Zaman (2004), future research needs to pay greater consideration to the organisational and institutional contexts in which audit committees operate.”
Audit committee characteristics and firm performance during the global financial crisis (2012, neutral): “Prior literature states that ACs also promote and strengthen the existence of an internal audit function (Turley and Zaman 2004; Turnbull 1999).”