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Audit Committee Effectiveness and Financial Reporting Quality: Implications for Auditor Independence

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  • Ganesh Krishnamoorthy
  • Arnie Wright
  • Jeffrey Cohen

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  • Ganesh Krishnamoorthy & Arnie Wright & Jeffrey Cohen, 2002. "Audit Committee Effectiveness and Financial Reporting Quality: Implications for Auditor Independence," Australian Accounting Review, CPA Australia, vol. 12(28), pages 3-13, November.
    • Handle: RePEc:bla:ausact:v:12:y:2002:i:28:p:3-13
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2003.tb00206.x
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    References listed on IDEAS

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    1. Michael Gibbins & Steven Salterio & Alan Webb, 2001. "Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 39(3), pages 535-563, December.
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    Cited by:

    1. Wadesango N & Mhaka C, 2017. "The Effectiveness of Enterprise Risk Management and Internal Audit Function on Quality of Financial Reporting in Universities," Journal of Economics and Behavioral Studies, AMH International, vol. 9(4), pages 230-241.
    2. Md. Borhan Uddin Bhuiyan & Solomon Opare & Zahir Ahmed, 2024. "Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership," Australian Accounting Review, CPA Australia, vol. 34(1), pages 29-54, March.
    3. Taslima Akther & Fengju Xu, 2020. "Existence of the Audit Expectation Gap and Its Impact on Stakeholders’ Confidence: The Moderating Role of the Financial Reporting Council," IJFS, MDPI, vol. 8(1), pages 1-25, January.
    4. Kumaza Alphonse, 2019. "Is Corporate Governance Policy a New Paradigm for Social Responsibility? A Research Agenda from Ghana," Naše gospodarstvo/Our economy, Sciendo, vol. 65(1), pages 3-15, March.
    5. Lois Munro & Sherrena Buckby, 2008. "Audit Committee Regulation in Australia: How Far Have We Come?," Australian Accounting Review, CPA Australia, vol. 18(4), pages 310-323, December.
    6. Susan D. Krische, 2019. "Investment Experience, Financial Literacy, and Investment‐Related Judgments†," Contemporary Accounting Research, John Wiley & Sons, vol. 36(3), pages 1634-1668, September.
    7. Fengju Xu & Taslima Akther, 2019. "A Partial Least-Squares Structural Equation Modeling Approach to Investigate the Audit Expectation Gap and Its Impact on Investor Confidence: Perspectives from a Developing Country," Sustainability, MDPI, vol. 11(20), pages 1-21, October.
    8. Carlo Regoliosi & Alessandro d’Eri, 2014. "“Good” corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 891-920, August.

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