Contessotto, Christine; Moroney, Robyn; Monroe, Gary - In: Accounting and Finance 54 (2014) 2, pp. 393-418
type="main" xml:id="acfi12010-abs-0001" <title type="main">Abstract</title> <p>Audit committees (ACs) are expected to play a key role in improving financial statement integrity and as a consequence reduce audit risk. Companies reporting conformity with regulations can have an AC that appears effective but is not actually...</p>