Pandit, Ganesh M.; Subrahmanyam, Vijaya; Conway, Grace M. - In: Managerial Auditing Journal 21 (2006) 1, pp. 34-45
Purpose – The purpose of the current study is to examine audit committee reports of a sample of companies listed on the NYSE to determine the extent to which these reports contain voluntary disclosures that would indicate compliance with the relevant requirements of the Sarbanes‐Oxley Act...