Brennan, Niamh M.; Kirwan, Collette E. - In: Accounting, Auditing & Accountability Journal 28 (2015) 4, pp. 466-493
Purpose – The purpose of this paper is to review and critique prior research on audit committees using a practice …-theory lens. Research on audit committees has followed the same trajectory as early research on boards of directors, which has … conduct the review. The authors examine what audit committees should do (i.e. best practice) vs what audit committees actually …