requirements for establishing audit committees in the New Zealand public sector. The findings from this paper may be useful to …, that wish to improve the effectiveness of their existing audit committees. Originality/value – Most studies of audit … committees to date have focuses on corporate sector entities; this is the first qualitative paper of an audit committee of a …

Council's recommendations relating to audit committees. Furthermore, in a time period absent of audit committee regulation …. Originality/value – This study adds to the current limited empirical research on Australian audit committees by analysing several …

formation of audit committees by non-top 500 firms listed on the Australian Stock Exchange (ASX). Design … analysis is used to examine the characteristics of non-top 500 firms who have voluntarily established audit committees …. Findings – The results are consistent with the hypothesis that incentives to voluntarily form audit committees increase with …

of 2002 mandates that audit committees be fully independent and have at least one financial expert. The SEC adopted rules … positively related to firm size and firm growth opportunities. Second, we separately examine firms with totally independent audit … committees and fraudulent financial reporting. This sample is interesting because these are firms that had good corporate …

of 2002 mandates that audit committees be fully independent and have at least one financial expert. The SEC adopted rules … positively related to firm size and firm growth opportunities. Second, we separately examine firms with totally independent audit … committees and fraudulent financial reporting. This sample is interesting because these are firms that had good corporate …