Table of contents - Special Issue: Observations on Audit Committee Characteristics
Guest Editors: Steven Dellaportas, Philomena Leung, Barry J. Cooper
Governance characteristics and role effectiveness of audit committees
Akeel M. Lary, Dennis W. TaylorThis paper examines the association between audit committee (AC) governance characteristics and their role effectiveness. Its objective is to contribute a more comprehensive model…
Audit committee characteristics and loss reserve error
Fang Sun, Xiangjing Wei, Yang XuThe purpose of this paper is to investigate two audit committee characteristics – independence and expertise of the audit committee – and the property‐liability insurers'…
The impact of expertise on the mediating role of the audit committee
Zalailah Salleh, Jenny StewartThe purpose of this paper is to examine external auditors' perceptions of the impact of audit committee financial expertise and industry expertise on the mediating role played by…
Audit committee effectiveness and timeliness of reporting: Indonesian evidence
Siti Rochmah Ika, Nazli A. Mohd GhazaliThe purpose of this paper is to examine the association between audit committee effectiveness and timeliness of reporting. Specifically, the paper investigates whether there is…
Determinants of audit committee meeting frequency: evidence from Chinese listed companies
Feng Yin, Simon Gao, Wanli Li, Huaili LvThe purpose of this paper is to investigate the determinants of audit committee meeting frequency in Chinese listed companies.
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou