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The Effects of Ownership Structure and Board Composition on the Audit Committee Meeting Frequency: Spanish evidence

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  • Carlos Fernández Méndez
  • Rubén Arrondo García

    (University of Oviedo)

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    Abstract

    This paper examines the factors that affect the activity of the audit committees in Spain. The data used in the analyses are collected from the Spanish stock market in 2003. The results show the existence of a non-linear relationship between the managerial stock ownership and the activity of the audit committee. We have also verified the existence of a lower audit committee's activity in highly leveraged firms and when the ownership structure is concentrated in the hands of large shareholders. The large firms have more active committees than small firms. Finally, we have not found any evidence of a significant influence of the composition of the board or the audit committee on the activity of the latter. Copyright (c) 2007 The Authors; Journal compilation (c) 2007 Blackwell Publishing Ltd.

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    Bibliographic Info

    Article provided by Wiley Blackwell in its journal Corporate Governance: An International Review.

    Volume (Year): 15 (2007)
    Issue (Month): 5 (09)
    Pages: 909-922

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    Handle: RePEc:bla:corgov:v:15:y:2007:i:5:p:909-922

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    Web page: http://www.blackwellpublishing.com/journal.asp?ref=0964-8410&site=1

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    Web: http://www.blackwellpublishing.com/journal.asp?ref=0964-8410&site=1

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    Cited by:
    1. Isabel-María García Sánchez & Luis Rodríguez Domínguez & Isabel Gallego Álvarez, 2011. "Corporate governance and strategic information on the internet: A study of Spanish listed companies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(4), pages 471-501, May.
    2. Marco Allegrini & Giulio Greco, 2013. "Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies," Journal of Management and Governance, Springer, vol. 17(1), pages 187-216, February.
    3. Giulio Greco, 2011. "Determinants of board and audit committee meeting frequency: Evidence from Italian companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(3), pages 208-229, March.
    4. Romilda Mazzotta & Stefania Veltri, 2014. "The relationship between corporate governance and the cost of equity capital. Evidence from the Italian stock exchange," Journal of Management and Governance, Springer, vol. 18(2), pages 419-448, May.
    5. Basil Al-Najjar, 2012. "The determinants of board meetings: evidence from categorical analysis," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 13(2), pages 178-190.
    6. Yves Mard & Sylvain Marsat, 2011. "Gestion des résultats comptables et structure de l'actionnariat : le cas français," Post-Print hal-00650550, HAL.

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