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The role of the audit committee in Thailand: a mature monitoring mechanism or an evolving process?

  • Kwansagool Tengamnuay


  • Pamela Stapleton


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    Article provided by Springer in its journal Journal of Management & Governance.

    Volume (Year): 13 (2009)
    Issue (Month): 3 (August)
    Pages: 131-161

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    Handle: RePEc:kap:jmgtgv:v:13:y:2009:i:3:p:131-161
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    1. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-25, June.
    2. Rafael La Porta & Florencio Lopez-de-Silane & Andrei Shleifer, 1998. "Corporate Ownership Around the World," NBER Working Papers 6625, National Bureau of Economic Research, Inc.
    3. Stuart Turley & Mahbub Zaman, 2004. "The Corporate Governance Effects of Audit Committees," Journal of Management and Governance, Springer, vol. 8(3), pages 305-332, 06.
    4. Abdulrahman A. M. Al-Twaijry 1 & John A. Brierley & David R. Gwilliam, 2002. "An Examination of the Role of Audit Committees in the Saudi Arabian Corporate Sector," Corporate Governance: An International Review, Wiley Blackwell, vol. 10(4), pages 288-297, October.
    5. 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.
    6. Pincus, Karen & Rusbarsky, Mark & Wong, Jilnaught, 1989. "Voluntary formation of corporate audit committees among NASDAQ firms," Journal of Accounting and Public Policy, Elsevier, vol. 8(4), pages 239-265.
    7. Paul Collier & Mahbub Zaman, 2005. "Convergence in European Corporate Governance: the audit committee concept," Corporate Governance: An International Review, Wiley Blackwell, vol. 13(6), pages 753-768, November.
    8. Claessens, Stijn & Djankov, Simeon & Joseph P. H. Fan & Lang, Larry H. P., 1999. "Expropriation of minority shareholders : evidence from East Asia," Policy Research Working Paper Series 2088, The World Bank.
    9. Johnson, Simon & Boone, Peter & Breach, Alasdair & Friedman, Eric, 2000. "Corporate governance in the Asian financial crisis," Journal of Financial Economics, Elsevier, vol. 58(1-2), pages 141-186.
    10. 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.
    11. Wiwattanakantang, Yupana, 1999. "An empirical study on the determinants of the capital structure of Thai firms," Pacific-Basin Finance Journal, Elsevier, vol. 7(3-4), pages 371-403, August.
    12. Bradbury, Michael E., 1990. "The incentives for voluntary audit committee formation," Journal of Accounting and Public Policy, Elsevier, vol. 9(1), pages 19-36.
    13. Fama, Eugene F & Jensen, Michael C, 1983. "Agency Problems and Residual Claims," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 327-49, June.
    14. Laura Spira, 1998. "An Evolutionary Perspective on Audit Committee Effectiveness," Corporate Governance: An International Review, Wiley Blackwell, vol. 6(1), pages 29-38, 01.
    15. Fama, Eugene F, 1980. "Agency Problems and the Theory of the Firm," Journal of Political Economy, University of Chicago Press, vol. 88(2), pages 288-307, April.
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