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Audit Committee Regulation in Australia: How Far Have We Come?

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  • Lois Munro
  • Sherrena Buckby

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  • 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.
    • Handle: RePEc:bla:ausact:v:18:y:2008:i:4:p:310-323
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2008.0020.x
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    References listed on IDEAS

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    1. Roger Simnett & Wendy Green & Peter Roebuck, 1993. "Disclosure Of Audit Committees by Public Companies in Australia 1988–1990," Australian Accounting Review, CPA Australia, vol. 3(5), pages 43-50, May.
    2. 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.
    3. Jim Psaros & Michael Seamer, 2004. "Australian Audit Committees — Do They Meet Best Practice Guidelines?," Australian Accounting Review, CPA Australia, vol. 14(34), pages 77-85, November.
    4. Yi Meng Chen & Robyn Moroney & Keith Houghton, 2005. "Audit committee composition and the use of an industry specialist audit firm," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 45(2), pages 217-239, July.
    5. Elizabeth Carson, 2002. "Factors Associated with the Development of Board Sub–committees," Corporate Governance: An International Review, Wiley Blackwell, vol. 10(1), pages 4-18, January.
    6. Klein, April, 2002. "Audit committee, board of director characteristics, and earnings management," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 375-400, August.
    7. Menon, Krishnagopal & Deahl Williams, Joanne, 1994. "The use of audit committees for monitoring," Journal of Accounting and Public Policy, Elsevier, vol. 13(2), pages 121-139.
    8. Gendron, Yves & Bedard, Jean, 2006. "On the constitution of audit committee effectiveness," Accounting, Organizations and Society, Elsevier, vol. 31(3), pages 211-239, April.
    9. Jenny Goodwin‐Stewart & Pamela Kent, 2006. "Relation between external audit fees, audit committee characteristics and internal audit," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 387-404, September.
    10. Eichenseher, John W. & Shields, David, 1985. "Corporate director liability and monitoring preferences," Journal of Accounting and Public Policy, Elsevier, vol. 4(1), pages 13-31.
    11. Bradbury, Michael E., 1990. "The incentives for voluntary audit committee formation," Journal of Accounting and Public Policy, Elsevier, vol. 9(1), pages 19-36.
    12. Ryan Davidson & Jenny Goodwin‐Stewart & Pamela Kent, 2005. "Internal governance structures and earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 45(2), pages 241-267, July.
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    Cited by:

    1. Carnegie, Garry D. & O’Connell, Brendan T., 2014. "A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 446-468.
    2. David Hay & Jenny Stewart & Nives Botica Redmayne, 2017. "The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis," Australian Accounting Review, CPA Australia, vol. 27(4), pages 457-479, December.
    3. Santos Inês Borges & Pinto Inês & Morais Ana Isabel, 2023. "Audit Committee’s Characteristics and the Cost of Debt," Journal of Intercultural Management, Sciendo, vol. 15(1), pages 66-93, March.
    4. M. Farwis & M. C. A. Nazar & A. A. Azeez, 2020. "Corporate Board and Firm Risk: An Emerging Market Perspective," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(6), pages 301-317, December.
    5. Ranjith Appuhami & Shamim Tashakor, 2017. "The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms," Australian Accounting Review, CPA Australia, vol. 27(4), pages 400-420, December.
    6. Millicent Chang & Andrew B. Jackson & Marvin Wee, 2018. "A review of research on regulation changes in the Asia‐Pacific region," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(3), pages 635-667, September.

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