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The incentives for voluntary audit committee formation

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  • Bradbury, Michael E.
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    File URL: http://www.sciencedirect.com/science/article/B6VBG-45K6KNG-1P/2/3d4a5b126aaad3405b8b9ae2fa9bc3b5
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Public Policy.

    Volume (Year): 9 (1990)
    Issue (Month): 1 ()
    Pages: 19-36

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    Handle: RePEc:eee:jappol:v:9:y:1990:i:1:p:19-36

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    Web page: http://www.elsevier.com/locate/jaccpubpol

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    Cited by:
    1. Ismail Adelopo & Kumba Jallow & Peter Scott, 2012. "Multiple large ownership structure, audit committee activity and audit fees: Evidence from the UK," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 13(2), pages 100-121.
    2. Z. Jun Lin & Jason Z. Xiao & Qingliang Tang, 2008. "The roles, responsibilities and characteristics of audit committee in China," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(5), pages 721-751, July.
    3. G. Sarens & I. De Beelde, 2006. "Interaction between internal auditors and the audit committee: An analysis of expectations and perceptions," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 06/357, Ghent University, Faculty of Economics and Business Administration.
    4. Charles Piot, 2006. "Les déterminants de l’existence et de l’indépendance managériale des comités de rémunération et de sélection en France," Revue Finance Contrôle Stratégie, revues.org, vol. 9(2), pages 159-185, June.
    5. Laura Spira, 1999. "Ceremonies of Governance: Perspectives on the Role of the Audit Committee," Journal of Management and Governance, Springer, vol. 3(3), pages 231-260, September.
    6. Jose-Manuel Prado-Lorenzo & Isabel-Maria Garcia-Sanchez, 2010. "The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases," Journal of Business Ethics, Springer, vol. 97(3), pages 391-424, December.
    7. Bradbury, Michael E. & Mak, Y. T., 2000. "Ownership structure, board composition and the adoption of charter takeover procedures," Journal of Corporate Finance, Elsevier, vol. 6(2), pages 165-188, July.
    8. G. Sarens & I. De Beelde, 2005. "Interaction between internal audit and different organisational parties: An analysis of expectations and perceptions," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/353, Ghent University, Faculty of Economics and Business Administration.
    9. Akeel M. Lary & Dennis W. Taylor, 2012. "Governance characteristics and role effectiveness of audit committees," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(4), pages 336-354, May.
    10. Li (Glenda) Chen & Alan Kilgore & Renee Radich, 2009. "Audit committees: voluntary formation by ASX non-top 500," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(5), pages 475-493, May.
    11. Deli, Daniel N. & Gillan, Stuart L., 2000. "On the demand for independent and active audit committees," Journal of Corporate Finance, Elsevier, vol. 6(4), pages 427-445, December.
    12. Johnathan Magrane & Sue Malthus, 2010. "Audit committee effectiveness: a public sector case study," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(5), pages 427-443, June.
    13. Nava Subramaniam & Lisa McManus & Jiani Zhang, 2009. "Corporate governance, firm characteristics and risk management committee formation in Australian companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(4), pages 316-339, May.
    14. Charles Piot, 2005. "Les Comités De Rémunération Et De Sélection Sont-Ils Perçus Comme Des Mécanismes De Contrôle En France ?," Post-Print halshs-00581273, HAL.
    15. Stuart Turley & Mahbub Zaman, 2007. "Audit committee effectiveness: informal processes and behavioural effects," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(5), pages 765-788, August.
    16. Kwansagool Tengamnuay & Pamela Stapleton, 2009. "The role of the audit committee in Thailand: a mature monitoring mechanism or an evolving process?," Journal of Management and Governance, Springer, vol. 13(3), pages 131-161, August.

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