Managerial Auditing Journal: Volume 27 Issue 4

Governance characteristics and role effectiveness of audit committees

Akeel M. Lary, Dennis W. Taylor

This 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 Xu

The 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 Stewart

The 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 Ghazali

The 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 Lv

The purpose of this paper is to investigate the determinants of audit committee meeting frequency in Chinese listed companies.

Observations on audit committee characteristics

Steven Dellaportas, Philomena Leung, Barry J. Cooper