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Audit Committees in Germany – Theoretical Reasoning and Empirical Evidence

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  • Annette G. Köhler

Abstract

This paper shows that due to legal restrictions, audit committee formation in Germany is not only a matter of enhancing monitoring effectiveness, but also a means of increasing Supervi-sory Board efficiency. This result is linked to some empirical findings derived from a ques-tionnaire developed especially for the survey and sent out to 100 German Supervisory Board/audit committee chairpersons in April 2004. The questionnaire covered the motivation, composition, qualification, organisation, and responsibilities of current German audit commit-tees. The results show that free float, perceived independence of members, and the size of audit committees significantly influence audit committee composition, and that tasks that are mainly auditor-related are treated as supplementary.

Suggested Citation

  • Annette G. Köhler, 2005. "Audit Committees in Germany – Theoretical Reasoning and Empirical Evidence," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 57(3), pages 229-252, July.
  • Handle: RePEc:sbr:abstra:v:57:y:2005:i:3:p:229-252
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    Cited by:

    1. Schmid, Stefan & Dauth, Tobias, 2014. "Does internationalization make a difference? Stock market reaction to announcements of international top executive appointments," Journal of World Business, Elsevier, vol. 49(1), pages 63-77.

    More about this item

    Keywords

    Audit Committee; Auditor; Corporate Governance; Monitoring.;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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