Academic Research on Communications Among External Auditors, the Audit Committee, and the Board: Implications and Recommendations for Practice
Keyword(s):
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.
2020 ◽
Vol 28
(1)
◽
pp. 96-125
2011 ◽
Vol 13
(3)
◽
pp. 287
◽
Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts
2014 ◽
Vol 34
(2)
◽
pp. 59-89
◽
2002 ◽
Vol 77
(s-1)
◽
pp. 139-167
◽